Sir, - I disagree with recent comments in these columns about school uniforms. The price of uniforms purchased in specified shops reflects the quality of the product. This quality is not usually available in chain stores. Good quality uniform skirts, shirts and jumpers last at least two years.My complaint is that after a certain size uniforms attract VAT at a rate of 21 per cent, the larger sizes being considered "adult". But larger sizes are not worn by sixth-years alone; young people in only second year can need these sizes. The same applies to footwear sized over 5 1/2. There are many 10-year-olds in Ireland with adult-sized feet. - Yours, etc.,Eleanor Brennan,Killiney,Co. Dublin.