Gay Mitchell
Ceist:410 Mr. G. Mitchell asked the Minister for Finance if his Department will address the concerns of a person (details supplied) in Dublin 22 in relation to VAT on medium sized clothes for children. [16082/02]
Written Answers. - Tax Code.
The position is that since 1985, articles of children's personal clothing which do not exceed the sizes appropriate to children of average build of ten years of age – a child whose age is ten years or ten years and a fraction of a year is taken to be a child of ten years of age – but excluding clothes which are not described as, labelled, marked or marketed on the basis of age or size, are zero rated for VAT. The main maximum measurements to be used to qualify for zero rating are chest size 32" and waist size 26". I appreciate that this may mean that some children may require adult clothing earlier than others.
All other clothing attracts VAT at the standard rate of 21 per cent. The provisions of EU VAT law would rule out any extension in the scope of the zero rate at this stage. The practical administration of these provisions is a matter for the Revenue Commissioners.