This bill expands VAT exemptions on children's clothing to include all under-18s (currently only young children) and creates new zero-rating for school uniforms with school logos or sold by schools.
A Bill to extend the definition of children’s clothing for the purposes of exemption from VAT; to extend the VAT exemption to further categories of school uniform; and for connected purposes.
Status: In Progress
Current House: Commons
Stage: 1st reading
Sponsored by: Sir Christopher Chope
Introduced: 2024-10-21