PARLIAMENTARY EARLY DAY MOTION
VAT AND CHILDREN'S SHOES (14 January 1993)

That this House urges Her Majesty's Government to take immediate action to raise the shoe size to which VAT is payable, in view of recent research studies which confirm that most children in the 12 to 16 years age range now pay VAT on their footwear, with the result, particularly in light of the current recession, that children may continue to wear shoes which are too small, and VAT exempt, thus irreparably damaging their feet.

Sponsored by:
Sir Alan Meale (Labour)