School Children's Clothing and Footwear (Value Added Tax) Bill

House of Commons

Session 1997-98
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Other Bills before Parliament

School Children's Clothing and Footwear (Value Added Tax) Bill

This is the text of the School Children's Clothing and Footwear (Value Added Tax) Bill, as presented to the House of Commons on 16 December 1997.

School Children's Clothing and Footwear (Value Added Tax) Bill

ARRANGEMENT OF CLAUSES

Clause

1. Zero-rating of school-children's clothing and footwear.

2. Short title.

A
B I L L
TO
Provide for the zero-rating of the supply of items of clothing and footwear for use only as part of an approved school uniform.
BE IT ENACTED by the Queen's most Excellent Majesty, by and with the advice and consent of the Lords Spiritual and Temporal, and Commons, in this present Parliament assembled, and by the authority of the same, as follows:-

Zero-rating of school-children's clothing and footwear.     1. - (1) Group 16 of Schedule 8 (zero-rating) of the Value Added Tax Act 1994 is amended as follows.

    (2) After item 1 there is inserted the following new item-

{d2}" 1A. Articles designed as clothing or footwear for school pupils below the age of 19 as part of an approved school uniform.".

    (3) In note (2), for the words "Item 1 does" there are substituted the words "Items 1 and 1A do".

    (4) In note (5), after "1," there is inserted "1A,".

    (5) After note (5) there is inserted the following new note-

    "(6) Item 1A is limited to those articles which-

(a) are distinctive, being intended to be worn (whether as day wear or as sports wear) only when attending, travelling to or from, or representing the school;

(b) have been approved for that purpose by the governing body of the school; and

(c) are sold only by the school or by the school's nominated outfitter.".

Short title.     2. This Act may be cited as the School Children's Clothing and Footwear (Value Added Tax) Act 1998.

© Parliamentary copyright 1998
Prepared 4 February 1998