Dáil Éireann Debate, Tuesday - 18 September 2012
209. Deputy Brendan Ryan asked the Minister for Finance if VAT is charged on crested and official primary school uniforms; if so, whether this runs contrary to the zero VAT rate on clothes labelled and marketed for children under 11 years of age; and if he will make a statement on the matter. [37037/12]
View answerAs you are aware, Ireland applies the zero rate of VAT to children’s clothing and shoes under defined circumstances. Where crested and official primary school uniforms meet the criteria of children’s clothing then they will be subject to the zero rate, if not then the standard VAT rate applies. There is no special VAT treatment of crested and official primary school uniforms distinct from the VAT treatment of children’s clothing. Specifically, the zero rate applies to the supply of children’s personal clothing of sizes that do not exceed the sizes of those articles appropriate to children of average build of 10 years of age, in accordance with paragraph 10(1) of Schedule 2 of the Value-Added Tax Consolidation Act 2010. The articles of clothing must be described, labeled, marked or marketed on the basis of age or size and fur or partly fur skin clothing is excluded. The criteria for clothing size used by the Revenue Commissioners for the purposes of the zero rating are that children’s clothing must be of sizes up to and including 32” chest or 26” waist. Where crested and official school uniforms meet these conditions then the zero rate will apply to their supply.
