Lord Empey – 2015 Parliamentary Question to the HM Treasury

The below Parliamentary question was asked by Lord Empey on 2015-10-21.

To ask Her Majesty’s Government under what circumstances value added tax can be applied to school uniforms.

Lord O’Neill of Gatley

Children’s clothing, including a school uniform, is VAT zero-rated if it is designed for young children and is of a size that would fit the average child aged under 14 years. Larger sizes of clothing are standard rated irrespective of the age of the wearer.