This would prevent schools charging VAT on all sizes under 14 for simplicities sake. Would save schools time not having to work out VAT.
Would also be more transparent for parents who are suddenly confronted by a huge price hike going from Primary to Senior School.
The sizes given for 14 year olds as the age to charge VAT are already out of date as many 12 year olds are that size already.
Appreciate small adults can wear child size clothing but the current rules penalise all parents to gain a small amount of VAT from petite adults. Limiting the VAT exemption to School Branded items sold in shops should avoid this issue.