{ "format" : "linked-data-api", "version" : "0.2", "result" : {"_about" : "http://eldaddp.azurewebsites.net/answeredquestions.text?min-answer.dateOfAnswer=2014-09-01&hansardHeading=Sanitary+Products%3A+VAT", "definition" : "http://eldaddp.azurewebsites.net/meta/answeredquestions.text?min-answer.dateOfAnswer=2014-09-01&hansardHeading=Sanitary+Products%3A+VAT", "extendedMetadataVersion" : "http://eldaddp.azurewebsites.net/answeredquestions.text?min-answer.dateOfAnswer=2014-09-01&_metadata=all&hansardHeading=Sanitary+Products%3A+VAT", "first" : "http://eldaddp.azurewebsites.net/answeredquestions.text?min-answer.dateOfAnswer=2014-09-01&_page=0&hansardHeading=Sanitary+Products%3A+VAT", "hasPart" : "http://eldaddp.azurewebsites.net/answeredquestions.text?min-answer.dateOfAnswer=2014-09-01&hansardHeading=Sanitary+Products%3A+VAT", "isPartOf" : "http://eldaddp.azurewebsites.net/answeredquestions.text?min-answer.dateOfAnswer=2014-09-01&hansardHeading=Sanitary+Products%3A+VAT", "items" : [{"_about" : "http://data.parliament.uk/resources/1667627", "AnsweringBody" : [{"_value" : "Treasury"} ], "answer" : {"_about" : "http://data.parliament.uk/resources/1667627/answer", "answerText" : {"_value" : "

The women\u2019s 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>

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>

The Government keeps all taxes under review, including considering impacts on pricing, and welcomes representations to help inform future policy decisions.<\/p>"} , "answeringMember" : {"_about" : "http://data.parliament.uk/members/4407", "label" : {"_value" : "Biography information for Nigel Huddleston"} } , "answeringMemberConstituency" : {"_value" : "Mid Worcestershire"} , "answeringMemberPrinted" : {"_value" : "Nigel Huddleston"} , "dateOfAnswer" : {"_value" : "2023-11-15", "_datatype" : "dateTime"} , "isMinisterialCorrection" : {"_value" : "false", "_datatype" : "boolean"} , "questionFirstAnswered" : [{"_value" : "2023-11-15T15:14:14.553Z", "_datatype" : "dateTime"} ]} , "answeringDeptId" : {"_value" : "14"} , "answeringDeptShortName" : {"_value" : "Treasury"} , "answeringDeptSortName" : {"_value" : "Treasury"} , "date" : {"_value" : "2023-11-07", "_datatype" : "dateTime"} , "hansardHeading" : {"_value" : "Sanitary Products: VAT"} , "houseId" : {"_value" : "1"} , "legislature" : [{"_about" : "http://data.parliament.uk/terms/25259", "prefLabel" : {"_value" : "House of Commons"} } ], "questionText" : "To ask the Chancellor of the Exchequer, what recent assessment he has made of the potential merits of removing VAT on period pants.", "registeredInterest" : {"_value" : "false", "_datatype" : "boolean"} , "tablingMember" : {"_about" : "http://data.parliament.uk/members/4432", "label" : {"_value" : "Biography information for Patrick Grady"} } , "tablingMemberConstituency" : {"_value" : "Glasgow North"} , "tablingMemberPrinted" : [{"_value" : "Patrick Grady"} ], "uin" : "274"} , {"_about" : "http://data.parliament.uk/resources/1663781", "AnsweringBody" : [{"_value" : "Treasury"} ], "answer" : {"_about" : "http://data.parliament.uk/resources/1663781/answer", "answerText" : {"_value" : "

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>"} , "answeringMember" : {"_about" : "http://data.parliament.uk/members/4399", "label" : {"_value" : "Biography information for Victoria Atkins"} } , "answeringMemberConstituency" : {"_value" : "Louth and Horncastle"} , "answeringMemberPrinted" : {"_value" : "Victoria Atkins"} , "dateOfAnswer" : {"_value" : "2023-10-23", "_datatype" : "dateTime"} , "isMinisterialCorrection" : {"_value" : "false", "_datatype" : "boolean"} , "questionFirstAnswered" : [{"_value" : "2023-10-23T12:58:57.177Z", "_datatype" : "dateTime"} ]} , "answeringDeptId" : {"_value" : "14"} , "answeringDeptShortName" : {"_value" : "Treasury"} , "answeringDeptSortName" : {"_value" : "Treasury"} , "date" : {"_value" : "2023-10-13", "_datatype" : "dateTime"} , "hansardHeading" : {"_value" : "Sanitary Products: VAT"} , "houseId" : {"_value" : "1"} , "legislature" : [{"_about" : "http://data.parliament.uk/terms/25259", "prefLabel" : {"_value" : "House of Commons"} } ], "questionText" : "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.", "registeredInterest" : {"_value" : "false", "_datatype" : "boolean"} , "tablingMember" : {"_about" : "http://data.parliament.uk/members/4389", "label" : {"_value" : "Biography information for Ruth Cadbury"} } , "tablingMemberConstituency" : {"_value" : "Brentford and Isleworth"} , "tablingMemberPrinted" : [{"_value" : "Ruth Cadbury"} ], "uin" : "201634"} , {"_about" : "http://data.parliament.uk/resources/1625981", "AnsweringBody" : [{"_value" : "Treasury"} ], "answer" : {"_about" : "http://data.parliament.uk/resources/1625981/answer", "answerText" : {"_value" : "

While the Government does not control prices, a VAT relief is able to contribute to the conditions for price reductions. Women\u2019s 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>

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>"} , "answeringMember" : {"_about" : "http://data.parliament.uk/members/4399", "label" : {"_value" : "Biography information for Victoria Atkins"} } , "answeringMemberConstituency" : {"_value" : "Louth and Horncastle"} , "answeringMemberPrinted" : {"_value" : "Victoria Atkins"} , "dateOfAnswer" : {"_value" : "2023-05-16", "_datatype" : "dateTime"} , "groupedQuestionUIN" : {"_value" : "183901"} , "isMinisterialCorrection" : {"_value" : "false", "_datatype" : "boolean"} , "questionFirstAnswered" : [{"_value" : "2023-05-16T16:48:17.05Z", "_datatype" : "dateTime"} ]} , "answeringDeptId" : {"_value" : "14"} , "answeringDeptShortName" : {"_value" : "Treasury"} , "answeringDeptSortName" : {"_value" : "Treasury"} , "date" : {"_value" : "2023-05-05", "_datatype" : "dateTime"} , "hansardHeading" : {"_value" : "Sanitary Products: VAT"} , "houseId" : {"_value" : "1"} , "legislature" : [{"_about" : "http://data.parliament.uk/terms/25259", "prefLabel" : {"_value" : "House of Commons"} } ], "questionText" : "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.", "registeredInterest" : {"_value" : "false", "_datatype" : "boolean"} , "tablingMember" : {"_about" : "http://data.parliament.uk/members/4389", "label" : {"_value" : "Biography information for Ruth Cadbury"} } , "tablingMemberConstituency" : {"_value" : "Brentford and Isleworth"} , "tablingMemberPrinted" : [{"_value" : "Ruth Cadbury"} ], "uin" : "183900"} , {"_about" : "http://data.parliament.uk/resources/1625982", "AnsweringBody" : [{"_value" : "Treasury"} ], "answer" : {"_about" : "http://data.parliament.uk/resources/1625982/answer", "answerText" : {"_value" : "

While the Government does not control prices, a VAT relief is able to contribute to the conditions for price reductions. Women\u2019s 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>

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>"} , "answeringMember" : {"_about" : "http://data.parliament.uk/members/4399", "label" : {"_value" : "Biography information for Victoria Atkins"} } , "answeringMemberConstituency" : {"_value" : "Louth and Horncastle"} , "answeringMemberPrinted" : {"_value" : "Victoria Atkins"} , "dateOfAnswer" : {"_value" : "2023-05-16", "_datatype" : "dateTime"} , "groupedQuestionUIN" : {"_value" : "183900"} , "isMinisterialCorrection" : {"_value" : "false", "_datatype" : "boolean"} , "questionFirstAnswered" : [{"_value" : "2023-05-16T16:48:17.1Z", "_datatype" : "dateTime"} ]} , "answeringDeptId" : {"_value" : "14"} , "answeringDeptShortName" : {"_value" : "Treasury"} , "answeringDeptSortName" : {"_value" : "Treasury"} , "date" : {"_value" : "2023-05-05", "_datatype" : "dateTime"} , "hansardHeading" : {"_value" : "Sanitary Products: VAT"} , "houseId" : {"_value" : "1"} , "legislature" : [{"_about" : "http://data.parliament.uk/terms/25259", "prefLabel" : {"_value" : "House of Commons"} } ], "questionText" : "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.", "registeredInterest" : {"_value" : "false", "_datatype" : "boolean"} , "tablingMember" : {"_about" : "http://data.parliament.uk/members/4389", "label" : {"_value" : "Biography information for Ruth Cadbury"} } , "tablingMemberConstituency" : {"_value" : "Brentford and Isleworth"} , "tablingMemberPrinted" : [{"_value" : "Ruth Cadbury"} ], "uin" : "183901"} , {"_about" : "http://data.parliament.uk/resources/1612977", "AnsweringBody" : [{"_value" : "Department for Culture, Media and Sport"} ], "answer" : {"_about" : "http://data.parliament.uk/resources/1612977/answer", "answerText" : {"_value" : "

In 2020/21 and 2021/22, the Tampon Tax Fund was allocated between each administration using the Barnett formula.<\/p>

<\/p><\/td>

2020/21<\/p><\/td>

2021/22<\/p><\/td><\/tr>

England<\/p><\/td>

£11,995,000 (inc £150k administration costs )<\/p><\/td>

£9,000,000 (inc £150k administration costs )<\/p><\/td><\/tr>

Wales<\/p><\/td>

£905,000<\/p><\/td>

£675,000<\/p><\/td><\/tr>

Scotland<\/p><\/td>

£1,570,000<\/p><\/td>

£1,181,250<\/p><\/td><\/tr>

Northern Ireland<\/p><\/td>

£530,000<\/p><\/td>

£393,750<\/p><\/td><\/tr>

Total<\/p><\/td>

£15,000,000<\/p><\/td>

£11,250,000<\/p><\/td><\/tr><\/tbody><\/table>

<\/p>"} , "answeringMember" : {"_about" : "http://data.parliament.uk/members/4032", "label" : {"_value" : "Biography information for Stuart Andrew"} } , "answeringMemberConstituency" : {"_value" : "Pudsey"} , "answeringMemberPrinted" : {"_value" : "Stuart Andrew"} , "dateOfAnswer" : {"_value" : "2023-04-28", "_datatype" : "dateTime"} , "isMinisterialCorrection" : {"_value" : "false", "_datatype" : "boolean"} , "questionFirstAnswered" : [{"_value" : "2023-04-28T12:31:03.213Z", "_datatype" : "dateTime"} ]} , "answeringDeptId" : {"_value" : "217"} , "answeringDeptShortName" : {"_value" : "Culture, Media and Sport"} , "answeringDeptSortName" : {"_value" : "Culture, Media and Sport"} , "date" : {"_value" : "2023-04-20", "_datatype" : "dateTime"} , "hansardHeading" : {"_value" : "Sanitary Products: VAT"} , "houseId" : {"_value" : "1"} , "legislature" : [{"_about" : "http://data.parliament.uk/terms/25259", "prefLabel" : {"_value" : "House of Commons"} } ], "questionText" : "To ask the Secretary of State for Culture, Media and Sport, how much funding from the Tampon Tax Fund has been allocated to (a) England, (b) Scotland, (c) Wales and (d) Northern Ireland in each of the last two years.", "registeredInterest" : {"_value" : "false", "_datatype" : "boolean"} , "tablingMember" : {"_about" : "http://data.parliament.uk/members/4857", "label" : {"_value" : "Biography information for Carla Lockhart"} } , "tablingMemberConstituency" : {"_value" : "Upper Bann"} , "tablingMemberPrinted" : [{"_value" : "Carla Lockhart"} ], "uin" : "182110"} , {"_about" : "http://data.parliament.uk/resources/1612980", "AnsweringBody" : [{"_value" : "Department for Culture, Media and Sport"} ], "answer" : {"_about" : "http://data.parliament.uk/resources/1612980/answer", "answerText" : {"_value" : "

The 2021/22 round of the Tampon Tax Fund (TTF) received six applications from organisations delivering solely in Northern Ireland. Of these, two did not meet eligibility criteria. Of the remaining four, one bid was successful in being awarded funding.<\/p>

There were no applications to the 2020/21 round of Tampon Tax funding from organisations delivering solely in Northern Ireland.<\/p>

The minimum application threshold was also reduced for the 2021/22 round of TTF to £350,000 specifically to enable more bids from organisations in Scotland, Wales and Northern Ireland.<\/p>

<\/p>"} , "answeringMember" : {"_about" : "http://data.parliament.uk/members/4032", "label" : {"_value" : "Biography information for Stuart Andrew"} } , "answeringMemberConstituency" : {"_value" : "Pudsey"} , "answeringMemberPrinted" : {"_value" : "Stuart Andrew"} , "dateOfAnswer" : {"_value" : "2023-04-28", "_datatype" : "dateTime"} , "isMinisterialCorrection" : {"_value" : "false", "_datatype" : "boolean"} , "questionFirstAnswered" : [{"_value" : "2023-04-28T12:29:25.757Z", "_datatype" : "dateTime"} ]} , "answeringDeptId" : {"_value" : "217"} , "answeringDeptShortName" : {"_value" : "Culture, Media and Sport"} , "answeringDeptSortName" : {"_value" : "Culture, Media and Sport"} , "date" : {"_value" : "2023-04-20", "_datatype" : "dateTime"} , "hansardHeading" : {"_value" : "Sanitary Products: VAT"} , "houseId" : {"_value" : "1"} , "legislature" : [{"_about" : "http://data.parliament.uk/terms/25259", "prefLabel" : {"_value" : "House of Commons"} } ], "questionText" : "To ask the Secretary of State for Culture, Media and Sport, how many applications from groups and organisations in Northern Ireland for funding from the Tampon Tax Fund have been received in each of the last two years; and how many and what proportion of those applications were successful.", "registeredInterest" : {"_value" : "false", "_datatype" : "boolean"} , "tablingMember" : {"_about" : "http://data.parliament.uk/members/4857", "label" : {"_value" : "Biography information for Carla Lockhart"} } , "tablingMemberConstituency" : {"_value" : "Upper Bann"} , "tablingMemberPrinted" : [{"_value" : "Carla Lockhart"} ], "uin" : "182111"} , {"_about" : "http://data.parliament.uk/resources/1539372", "AnsweringBody" : [{"_value" : "Treasury"} ], "answer" : {"_about" : "http://data.parliament.uk/resources/1539372/answer", "answerText" : {"_value" : "

A zero rate of VAT has applied to women\u2019s 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>

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>

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>

A review will be launched to consider more targeted measures to support households with their energy bills after this period.<\/p>

<\/p>"} , "answeringMember" : {"_about" : "http://data.parliament.uk/members/4399", "label" : {"_value" : "Biography information for Victoria Atkins"} } , "answeringMemberConstituency" : {"_value" : "Louth and Horncastle"} , "answeringMemberPrinted" : {"_value" : "Victoria Atkins"} , "dateOfAnswer" : {"_value" : "2022-11-09", "_datatype" : "dateTime"} , "groupedQuestionUIN" : [{"_value" : "77282"} , {"_value" : "77283"} ], "isMinisterialCorrection" : {"_value" : "false", "_datatype" : "boolean"} , "questionFirstAnswered" : [{"_value" : "2022-11-09T17:04:09.457Z", "_datatype" : "dateTime"} ]} , "answeringDeptId" : {"_value" : "14"} , "answeringDeptShortName" : {"_value" : "Treasury"} , "answeringDeptSortName" : {"_value" : "Treasury"} , "date" : {"_value" : "2022-11-03", "_datatype" : "dateTime"} , "hansardHeading" : {"_value" : "Sanitary Products: VAT"} , "houseId" : {"_value" : "1"} , "legislature" : [{"_about" : "http://data.parliament.uk/terms/25259", "prefLabel" : {"_value" : "House of Commons"} } ], "questionText" : "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.", "registeredInterest" : {"_value" : "false", "_datatype" : "boolean"} , "tablingMember" : {"_about" : "http://data.parliament.uk/members/298", "label" : {"_value" : "Biography information for Steve McCabe"} } , "tablingMemberConstituency" : {"_value" : "Birmingham, Selly Oak"} , "tablingMemberPrinted" : [{"_value" : "Steve McCabe"} ], "uin" : "78920"} , {"_about" : "http://data.parliament.uk/resources/1538709", "AnsweringBody" : [{"_value" : "Treasury"} ], "answer" : {"_about" : "http://data.parliament.uk/resources/1538709/answer", "answerText" : {"_value" : "

A zero rate of VAT has applied to women\u2019s 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>

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>

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>

A review will be launched to consider more targeted measures to support households with their energy bills after this period.<\/p>

<\/p>"} , "answeringMember" : {"_about" : "http://data.parliament.uk/members/4399", "label" : {"_value" : "Biography information for Victoria Atkins"} } , "answeringMemberConstituency" : {"_value" : "Louth and Horncastle"} , "answeringMemberPrinted" : {"_value" : "Victoria Atkins"} , "dateOfAnswer" : {"_value" : "2022-11-09", "_datatype" : "dateTime"} , "groupedQuestionUIN" : [{"_value" : "77282"} , {"_value" : "78920"} ], "isMinisterialCorrection" : {"_value" : "false", "_datatype" : "boolean"} , "questionFirstAnswered" : [{"_value" : "2022-11-09T17:04:09.55Z", "_datatype" : "dateTime"} ]} , "answeringDeptId" : {"_value" : "14"} , "answeringDeptShortName" : {"_value" : "Treasury"} , "answeringDeptSortName" : {"_value" : "Treasury"} , "date" : {"_value" : "2022-11-02", "_datatype" : "dateTime"} , "hansardHeading" : {"_value" : "Sanitary Products: VAT"} , "houseId" : {"_value" : "1"} , "legislature" : [{"_about" : "http://data.parliament.uk/terms/25259", "prefLabel" : {"_value" : "House of Commons"} } ], "questionText" : "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.", "registeredInterest" : {"_value" : "false", "_datatype" : "boolean"} , "tablingMember" : {"_about" : "http://data.parliament.uk/members/298", "label" : {"_value" : "Biography information for Steve McCabe"} } , "tablingMemberConstituency" : {"_value" : "Birmingham, Selly Oak"} , "tablingMemberPrinted" : [{"_value" : "Steve McCabe"} ], "uin" : "77283"} , {"_about" : "http://data.parliament.uk/resources/1521229", "AnsweringBody" : [{"_value" : "Treasury"} ], "answer" : {"_about" : "http://data.parliament.uk/resources/1521229/answer", "answerText" : {"_value" : "

A zero rate of VAT has applied to women\u2019s 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>

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>

The Government recognises the pressures that families across the UK are currently facing with the cost of living. The Government\u2019s 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>"} , "answeringMember" : {"_about" : "http://data.parliament.uk/members/3912", "label" : {"_value" : "Biography information for Richard Fuller"} } , "answeringMemberConstituency" : {"_value" : "North East Bedfordshire"} , "answeringMemberPrinted" : {"_value" : "Richard Fuller"} , "dateOfAnswer" : {"_value" : "2022-10-21", "_datatype" : "dateTime"} , "isMinisterialCorrection" : {"_value" : "false", "_datatype" : "boolean"} , "questionFirstAnswered" : [{"_value" : "2022-10-21T12:26:06.66Z", "_datatype" : "dateTime"} ]} , "answeringDeptId" : {"_value" : "14"} , "answeringDeptShortName" : {"_value" : "Treasury"} , "answeringDeptSortName" : {"_value" : "Treasury"} , "date" : {"_value" : "2022-10-12", "_datatype" : "dateTime"} , "hansardHeading" : {"_value" : "Sanitary Products: VAT"} , "houseId" : {"_value" : "1"} , "legislature" : [{"_about" : "http://data.parliament.uk/terms/25259", "prefLabel" : {"_value" : "House of Commons"} } ], "questionText" : "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.", "registeredInterest" : {"_value" : "false", "_datatype" : "boolean"} , "tablingMember" : {"_about" : "http://data.parliament.uk/members/4478", "label" : {"_value" : "Biography information for Royston Smith"} } , "tablingMemberConstituency" : {"_value" : "Southampton, Itchen"} , "tablingMemberPrinted" : [{"_value" : "Royston Smith"} ], "uin" : "61986"} , {"_about" : "http://data.parliament.uk/resources/1451834", "AnsweringBody" : [{"_value" : "Treasury"} ], "answer" : {"_about" : "http://data.parliament.uk/resources/1451834/answer", "answerText" : {"_value" : "

A zero rate of VAT has applied to Women\u2019s 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>

The relief specifically excludes articles of clothing, including \u201cperiod pants\u201d. 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 \u201cperiod pants\u201d 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>"} , "answeringMember" : {"_about" : "http://data.parliament.uk/members/4517", "label" : {"_value" : "Biography information for Lucy Frazer"} } , "answeringMemberConstituency" : {"_value" : "South East Cambridgeshire"} , "answeringMemberPrinted" : {"_value" : "Lucy Frazer"} , "dateOfAnswer" : {"_value" : "2022-03-23", "_datatype" : "dateTime"} , "isMinisterialCorrection" : {"_value" : "false", "_datatype" : "boolean"} , "questionFirstAnswered" : [{"_value" : "2022-03-23T16:37:44.87Z", "_datatype" : "dateTime"} ]} , "answeringDeptId" : {"_value" : "14"} , "answeringDeptShortName" : {"_value" : "Treasury"} , "answeringDeptSortName" : {"_value" : "Treasury"} , "date" : {"_value" : "2022-03-16", "_datatype" : "dateTime"} , "hansardHeading" : {"_value" : "Sanitary Products: VAT"} , "houseId" : {"_value" : "1"} , "legislature" : [{"_about" : "http://data.parliament.uk/terms/25259", "prefLabel" : {"_value" : "House of Commons"} } ], "questionText" : "To ask the Chancellor of the Exchequer, what recent assessment he has made of the potential merits of removing VAT on reusable period underwear.", "registeredInterest" : {"_value" : "false", "_datatype" : "boolean"} , "tablingMember" : {"_about" : "http://data.parliament.uk/members/4511", "label" : {"_value" : "Biography information for Dr Rupa Huq"} } , "tablingMemberConstituency" : {"_value" : "Ealing Central and Acton"} , "tablingMemberPrinted" : [{"_value" : "Dr Rupa Huq"} ], "uin" : "141253"} ], "itemsPerPage" : 10, "next" : "http://eldaddp.azurewebsites.net/answeredquestions.text?min-answer.dateOfAnswer=2014-09-01&_page=1&hansardHeading=Sanitary+Products%3A+VAT", "page" : 0, "startIndex" : 1, "totalResults" : 110, "type" : ["http://purl.org/linked-data/api/vocab#ListEndpoint", "http://purl.org/linked-data/api/vocab#Page"]} }