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<p>The Government has continued to press at EU level for the flexibility to apply
a zero rate of VAT to women’s sanitary products so that this can be introduced in
the UK at the earliest opportunity.</p><p> </p><p>In January 2018, the European Commission
brought forward a legislative proposal to enhance Member States’ flexibility to apply
reduced and zero rates of VAT. This proposal remains under discussion and, if agreed
to by Member States, would give the UK the legal ability to zero rate women’s sanitary
products.</p>
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