Children’s Clothing (Value Added Tax) Bill

Key Points

• Broadens the definition of children’s clothing for VAT exemption.
• Extends the exemption to additional school uniform categories.
• Includes connected provisions related to the exemption.
• Aims to reduce costs for families and support schools and uniform suppliers.

Progress

The Bill is currently at the 2nd reading in the House of Commons. It originated in the Commons and will next move to committee stage, then report and third readings in the Commons, before moving to the Lords.