Show Search Form

Search Results

registered interest	true false
date	exactly: or between: and
answering body
answering dept id
answering dept short name
answering dept sort name
hansard heading
house id
legislature	pref label
question text
tabling member constituency
tabling member printed
uin
answer	is ministerial correction true false date of answer exactly: or between: and answer text answering member constituency answering member printed grouped question UIN question first answered answering member label
tabling member	label

Search

1667627

registered interest
date	07/11/2023
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Sanitary Products: VAT
house id	1
legislature	25259 pref label House of Commons
question text	To ask the Chancellor of the Exchequer, what recent assessment he has made of the potential merits of removing VAT on period pants.
tabling member constituency	Glasgow North
tabling member printed	Patrick Grady
uin	274
answer	answer is ministerial correction date of answer 15/11/2023 answer text <p>The women’s sanitary products VAT zero rate applies to those products which were previously subject to the reduced rate of 5 per cent, for example, tampons and pads. It also applies to reusable menstrual products, such as menstrual cups, to provide greater choice and more sustainable options for those who use sanitary products. The Government is looking into whether this important zero-rating is being passed on to consumers.</p><p> </p><p>The relief does not include articles of clothing, such as period underwear. Such exclusions are designed to ensure that the relief is properly targeted.</p><p> </p><p>The Government keeps all taxes under review, including considering impacts on pricing, and welcomes representations to help inform future policy decisions.</p> answering member constituency Mid Worcestershire answering member printed Nigel Huddleston question first answered 15/11/2023 15:14:14 answering member 4407 label Biography information for Nigel Huddleston
tabling member	4432 label Biography information for Patrick Grady

1663781

registered interest
date	13/10/2023
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Sanitary Products: VAT
house id	1
legislature	25259 pref label House of Commons
question text	To ask the Chancellor of the Exchequer, pursuant to the Answer of 16 May 2023 to Question 183901 on Sanitary Protection: VAT, what steps his Department is taking to ascertain whether the savings of zero-rating VAT on period products are being passed on from retailers to consumers.
tabling member constituency	Brentford and Isleworth
tabling member printed	Ruth Cadbury
uin	201634
answer	answer is ministerial correction date of answer 23/10/2023 answer text <p>As per my answer to Question 183901, the Government is looking into whether this important zero-rating is being passed on by retailers to women as intended. The Government keeps all taxes and reliefs under continuous review, considering a range of evidence, including data and research on factors like pricing, when assessing the effects of changes to the tax system. While the Government does not control prices, a VAT relief is able to contribute to the conditions for price reductions, and the Government continues to monitor the effects of this relief to aid the policymaking process. HMT and HMRC work closely together to integrate the findings of their monitoring and evaluation processes into future tax relief policy.</p><p> </p> answering member constituency Louth and Horncastle answering member printed Victoria Atkins question first answered 23/10/2023 12:58:57 answering member 4399 label Biography information for Victoria Atkins
tabling member	4389 label Biography information for Ruth Cadbury

1625981

registered interest
date	05/05/2023
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Sanitary Products: VAT
house id	1
legislature	25259 pref label House of Commons
question text	To ask the Chancellor of the Exchequer, whether his Department has made an impact assessment of the effect that the removal of VAT on period products has had on the cost of those products.
tabling member constituency	Brentford and Isleworth
tabling member printed	Ruth Cadbury
uin	183900
answer	answer is ministerial correction date of answer 16/05/2023 answer text <p>While the Government does not control prices, a VAT relief is able to contribute to the conditions for price reductions. Women’s period products, including tampons and pads and reusable menstrual products, were previously subject to VAT at a 5 per cent rate. The Government kept its promise to remove the VAT and zero rated these products with effect from January 2021.</p><p> </p><p>This was to ensure that every woman that needs period protection during their monthly cycle has access to a variety of zero-rated products, potentially benefiting an estimated 18 million women. The Government is looking into whether this important zero-rating is being passed on by retailers to women as intended.</p> answering member constituency Louth and Horncastle answering member printed Victoria Atkins grouped question UIN 183901 question first answered 16/05/2023 16:48:17 answering member 4399 label Biography information for Victoria Atkins
tabling member	4389 label Biography information for Ruth Cadbury

1625982

registered interest
date	05/05/2023
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Sanitary Products: VAT
house id	1
legislature	25259 pref label House of Commons
question text	To ask the Chancellor of the Exchequer, what steps his Department has taken to monitor the impact that the removal of VAT on period products has on the cost of those products in shops.
tabling member constituency	Brentford and Isleworth
tabling member printed	Ruth Cadbury
uin	183901
answer	answer is ministerial correction date of answer 16/05/2023 answer text <p>While the Government does not control prices, a VAT relief is able to contribute to the conditions for price reductions. Women’s period products, including tampons and pads and reusable menstrual products, were previously subject to VAT at a 5 per cent rate. The Government kept its promise to remove the VAT and zero rated these products with effect from January 2021.</p><p> </p><p>This was to ensure that every woman that needs period protection during their monthly cycle has access to a variety of zero-rated products, potentially benefiting an estimated 18 million women. The Government is looking into whether this important zero-rating is being passed on by retailers to women as intended.</p> answering member constituency Louth and Horncastle answering member printed Victoria Atkins grouped question UIN 183900 question first answered 16/05/2023 16:48:17 answering member 4399 label Biography information for Victoria Atkins
tabling member	4389 label Biography information for Ruth Cadbury

1539372

registered interest
date	03/11/2022
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Sanitary Products: VAT
house id	1
legislature	25259 pref label House of Commons
question text	To ask the Chancellor of the Exchequer, what steps his Department has taken since to ensure that women can access and afford sanitary products, since the introduction of the zero rate of VAT, in the context of the rising cost of living.
tabling member constituency	Birmingham, Selly Oak
tabling member printed	Steve McCabe
uin	78920
answer	answer is ministerial correction date of answer 09/11/2022 answer text <p>A zero rate of VAT has applied to women’s sanitary products since 1 January 2021. This applies to those products which were previously subject to the reduced rate of 5 per cent, for example, tampons and pads, and to reusable menstrual products, such as keepers. The zero rate will ensure that every woman that needs Period protection during their monthly cycle will now have access to a variety of zero-rated products on which they had previously paid a 5 per cent rate of VAT.</p><p> </p><p>Although there are currently no plans to remove VAT on all personal hygiene products, the Government keeps all taxes under review and welcomes representations to help inform future decisions on tax policy, as part of the tax policy making cycle and Budget process.</p><p> </p><p>The Government recognises the pressures that families across the UK are currently facing with the cost of living. The Energy Price Guarantee is a scheme that will cap the unit price households pay for electricity and gas, which means that a typical household in Great Britain will have to pay bills equivalent to no more than £2500 a year on their energy bills between October 22 and April 23.</p><p> </p><p>A review will be launched to consider more targeted measures to support households with their energy bills after this period.</p><p> </p> answering member constituency Louth and Horncastle answering member printed Victoria Atkins grouped question UIN 77282 77283 question first answered 09/11/2022 17:04:09 answering member 4399 label Biography information for Victoria Atkins
tabling member	298 label Biography information for Steve McCabe

1538709

registered interest
date	02/11/2022
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Sanitary Products: VAT
house id	1
legislature	25259 pref label House of Commons
question text	To ask the Chancellor of the Exchequer, with reference to the zero rate of VAT applied to women's sanitary products since 1 January 2021, what additional steps his Department is taking to ensure that women can access and afford sanitary products in light of the rising cost of living.
tabling member constituency	Birmingham, Selly Oak
tabling member printed	Steve McCabe
uin	77283
answer	answer is ministerial correction date of answer 09/11/2022 answer text <p>A zero rate of VAT has applied to women’s sanitary products since 1 January 2021. This applies to those products which were previously subject to the reduced rate of 5 per cent, for example, tampons and pads, and to reusable menstrual products, such as keepers. The zero rate will ensure that every woman that needs Period protection during their monthly cycle will now have access to a variety of zero-rated products on which they had previously paid a 5 per cent rate of VAT.</p><p> </p><p>Although there are currently no plans to remove VAT on all personal hygiene products, the Government keeps all taxes under review and welcomes representations to help inform future decisions on tax policy, as part of the tax policy making cycle and Budget process.</p><p> </p><p>The Government recognises the pressures that families across the UK are currently facing with the cost of living. The Energy Price Guarantee is a scheme that will cap the unit price households pay for electricity and gas, which means that a typical household in Great Britain will have to pay bills equivalent to no more than £2500 a year on their energy bills between October 22 and April 23.</p><p> </p><p>A review will be launched to consider more targeted measures to support households with their energy bills after this period.</p><p> </p> answering member constituency Louth and Horncastle answering member printed Victoria Atkins grouped question UIN 77282 78920 question first answered 09/11/2022 17:04:09 answering member 4399 label Biography information for Victoria Atkins
tabling member	298 label Biography information for Steve McCabe

1521229

registered interest
date	12/10/2022
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Sanitary Products: VAT
house id	1
legislature	25259 pref label House of Commons
question text	To ask the Chancellor of the Exchequer, if he will make an assessment of the potential merits of removing VAT on personal hygiene products in the context of the rising cost of living.
tabling member constituency	Southampton, Itchen
tabling member printed	Royston Smith
uin	61986
answer	answer is ministerial correction date of answer 21/10/2022 answer text <p>A zero rate of VAT has applied to women’s sanitary products since 1 January 2021. This applies to those products which were previously subject to the reduced rate of 5 per cent, for example, tampons and pads, and to reusable menstrual products, such as keepers.</p><p> </p><p>Although there are currently no plans to remove VAT on all personal hygiene products, the Government keeps all taxes under review and welcomes representations to help inform future decisions on tax policy, as part of the tax policy making cycle and Budget process.</p><p> </p><p>The Government recognises the pressures that families across the UK are currently facing with the cost of living. The Government’s Energy Price Guarantee will reduce the unit cost of electricity and gas so that a typical household in Great Britain pays, on average, around £2,500 a year on their energy bill, for the next 2 years, from 1 October 2022. The consumer saving will be based on usage, but on average usage a household will save £1,000 a year (based on current prices from October). This comes in addition to the £37 billion cost of living support previously announced, which will provide millions of the most vulnerable households with £800 support through the £150 Council Tax rebate and one-off £650 Cost of Living Payment, with additional support for pensioners and those claiming disability benefits.</p> answering member constituency North East Bedfordshire answering member printed Richard Fuller question first answered 21/10/2022 12:26:06 answering member 3912 label Biography information for Richard Fuller
tabling member	4478 label Biography information for Royston Smith

1451834

registered interest
date	16/03/2022
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Sanitary Products: VAT
house id	1
legislature	25259 pref label House of Commons
question text	To ask the Chancellor of the Exchequer, what recent assessment he has made of the potential merits of removing VAT on reusable period underwear.
tabling member constituency	Ealing Central and Acton
tabling member printed	Dr Rupa Huq
uin	141253
answer	answer is ministerial correction date of answer 23/03/2022 answer text <p>A zero rate of VAT has applied to Women’s Sanitary Products since 1 January 2021 and applies to those products which were previously subject to the reduced rate of 5 per cent.</p><p> </p><p>The relief specifically excludes articles of clothing, including “period pants”. Such exclusions are designed to ensure that the relief is properly targeted, since difficulties in policing the scope of the relief create the potential for litigation, erosion of the tax base, and a reduction in revenue. Under existing rules “period pants” may already qualify for the zero rate if they have been specifically designed to be worn by a child, meet the sizing criteria, and are for sale specifically for use by girls under the age of 14 years old.</p> answering member constituency South East Cambridgeshire answering member printed Lucy Frazer question first answered 23/03/2022 16:37:44 answering member 4517 label Biography information for Lucy Frazer
tabling member	4511 label Biography information for Dr Rupa Huq

1378906

registered interest
date	16/11/2021
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Sanitary Products: VAT
house id	1
legislature	25259 pref label House of Commons
question text	To ask the Chancellor of the Exchequer, whether his Department has plans to include period pants as women’s sanitary products for VAT purposes.
tabling member constituency	Newbury
tabling member printed	Laura Farris
uin	76038
answer	answer is ministerial correction date of answer 24/11/2021 answer text <p>A zero rate of VAT has applied to women’s sanitary products since 1 January 2021. This applies to those products which were previously subject to the reduced rate of 5 per cent, such as tampons and pads, and reusable menstrual products, such as keepers.</p><p> </p><p>The relief specifically excludes articles of clothing, such as period pants. Such exclusions are designed to ensure that the relief is properly targeted, since difficulties in policing the scope of the relief create the potential for litigation, erosion of the tax base, and a reduction in revenue. Under existing rules period pants may already qualify for the zero rate, if they have been specifically designed to be worn by a child, meet the sizing criteria, and are held out for sale specifically for use by girls under the age of 14 years old.</p><p> </p><p>Details are provided in VAT Notice 714: zero-rating young children's clothing and footwear: <a href="https://www.gov.uk/government/publications/vat-notice-714-zero-rating-young-childrens-clothing-and-footwear/vat-notice-714-zero-rating-young-childrens-clothing-and-footwear#items-suitable-only-for-young-children" target="_blank">https://www.gov.uk/government/publications/vat-notice-714-zero-rating-young-childrens-clothing-and-footwear/vat-notice-714-zero-rating-young-childrens-clothing-and-footwear#items-suitable-only-for-young-children</a></p> answering member constituency South East Cambridgeshire answering member printed Lucy Frazer question first answered 24/11/2021 17:13:38 answering member 4517 label Biography information for Lucy Frazer
tabling member	4826 label Biography information for Laura Farris

1332342

registered interest
date	11/06/2021
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Sanitary Products: VAT
house id	1
legislature	25259 pref label House of Commons
question text	To ask the Chancellor of the Exchequer, what recent assessment he has made of the potential merits of removing VAT from sustainable sanitary products.
tabling member constituency	Ealing Central and Acton
tabling member printed	Dr Rupa Huq
uin	14184
answer	answer is ministerial correction date of answer 16/06/2021 answer text <p>A zero rate of VAT has applied to women’s sanitary products since 1 January 2021. This applies to those products which were previously subject to the reduced rate of 5 per cent, for example, tampons and pads, and to reusable menstrual products, such as keepers.</p> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman question first answered 16/06/2021 14:45:45 answering member 3991 label Biography information for Jesse Norman
tabling member	4511 label Biography information for Dr Rupa Huq