Sanitary Protection: VAT

Treasury written question – answered on 7th November 2018.

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Photo of Vicky Foxcroft Vicky Foxcroft Opposition Whip (Commons)

To ask the Chancellor of the Exchequer, if he will make an assessment of the effect on period poverty of the recommendation on exempting feminine hygiene contained in the report Break the Barriers: Girls' experience of menstruation in the UK, published by Plan UK in January 2018.

Photo of Mel Stride Mel Stride Financial Secretary to the Treasury and Paymaster General

The Government agrees that Value Added Tax should not be levied on women’s sanitary products.

That is why we apply the minimum permissible VAT rate of 5 per cent to women’s sanitary products and have committed in legislation to introducing a zero rate of Value Added Tax for these supplies as soon as it is legally possible. However, at present, such a measure would constitute a breach of European Union legislation.

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