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.
The bill would broaden the VAT exemption for children’s clothing by expanding the definition of what counts as children’s clothing and by adding more types of school uniforms to the exemption. If enacted, it aims to reduce VAT on a wider range of children’s clothing and school uniforms and includes related provisions to support the change.
The bill is at the 2nd Reading in the House of Commons and originates from the Commons. If it progresses, it would move to the committee stage for detailed consideration.
Generated 21 February 2026
The 2021-2022 session of Parliament has prorogued and this Bill will make no further progress.
No recorded votes for this bill yet.
