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.
House of Commons
Sir Christopher ChopeConservative
31 October 2023
May contain errors — check source documents for definitive information.
The Bill would widen the VAT exemption on children's clothing by redefining what items count as children's clothing for tax purposes and extending the exemption to more types of school uniforms, with related provisions to support these changes.
The bill is currently at the 2nd Reading in the House of Commons. If it progresses, it would move on to committee stage, then report stage, and finally to the Lords.
Generated 21 February 2026
20 Jun 2022
20 Oct 2023
The 2022-2023 session of Parliament has prorogued and this Bill will make no further progress.
No recorded votes for this bill yet.
