Children as young as seven are having to wear 'adult' size school uniforms because they are overweight.

The Irish Independent reports that some parents are being left with higher bills as a result, because the clothes do not fall into the zero VAT category.

Under department of finance rules, clothing - including school uniforms - up to the size deemed appropriate for children up to 10 years old is exempt from VAT.

But school uniform makers and suppliers say the guidelines are no longer valid, with some children aged seven too big for those designed for a 10 year old.

The Irish School Wear Association says current sizing guidelines are out of step with the weight and height of modern children and need to be reviewed.