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
22 January 2026
This bill aims to widen the VAT exemption for children’s clothing by changing the definition to include more items, especially parts of school uniforms. By extending the exemption to additional school uniform categories, it seeks to lower the cost of buying clothes for school-aged children.
The bill is currently at the 2nd Reading stage in the House of Commons. If it progresses, it would move through the remaining Commons stages, then to the Lords and, subject to approval, receive Royal Assent to become law.
Generated 21 February 2026
The next stage for this Bill, Second reading, is scheduled to take place on Friday 27 February 2026, although the House of Commons is not expected to be sitting on that date.
This is a Private Members' Bill and was presented to Parliament on Monday 21 October 2024.
No recorded votes for this bill yet.