I happen to have two sons who both qualify for 0% VAT rate clothing. I admit I do not keep a tab of what it costs to cloth our children: what I do know is we probably do it for less than average. Brands are unknown to our two.

What I can say is it is expensive. Shoes are easily £150 each, a year. School uniform costs probably £8 each for basics a day: you need five sets each to stop washing forever, each has to be replaced twice a year. That's £160. And then there are jumpers, fleeces and other stuff on top for school, plus leisure wear, and sports kit and more. We can't spend less than £600 - £700 a year on clothes, and as I say, we don't do brands.

I suspect many families would do the same. I admit we can afford to do this: many families are on the brink.

The IFS would increase this bill by more than £100 a year.

That tips the cost of living impact for a median UK household over 4% if they have their way and introduce VAT at standard rate on all goods and services in the UK.

And they say the inflationary impact is 0.35%.

I don't believe them.