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1306848
registered interest false more like this
date less than 2021-04-13more like thismore than 2021-04-13
answering body
Treasury more like this
answering dept id 14 more like this
answering dept short name Treasury more like this
answering dept sort name Treasury more like this
hansard heading Sanitary Products: VAT remove filter
house id 1 more like this
legislature
25259
pref label House of Commons more like this
question text To ask the Chancellor of the Exchequer, what assessment she has made of the effect on women's income of excluding reusable sanitary underwear from the new zero rate of VAT. more like this
tabling member constituency Wrexham more like this
tabling member printed
Sarah Atherton more like this
uin 178541 more like this
answer
answer
is ministerial correction false more like this
date of answer less than 2021-04-20more like thismore than 2021-04-20
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>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><p> </p><p>The Treasury, along with other relevant departments, carefully considers the impact of its decisions on those sharing protected characteristics, including at Budgets and other fiscal events, in line with both its legal obligations and with its commitment to promoting fairness.</p>
answering member constituency Hereford and South Herefordshire remove filter
answering member printed Jesse Norman more like this
question first answered
less than 2021-04-20T15:03:53.72Zmore like thismore than 2021-04-20T15:03:53.72Z
answering member
3991
label Biography information for Jesse Norman more like this
tabling member
4855
label Biography information for Sarah Atherton more like this
1286353
registered interest false more like this
date less than 2021-02-11more like thismore than 2021-02-11
answering body
Treasury more like this
answering dept id 14 more like this
answering dept short name Treasury more like this
answering dept sort name Treasury more like this
hansard heading Sanitary Products: VAT remove filter
house id 1 more like this
legislature
25259
pref label House of Commons more like this
question text To ask the Chancellor of the Exchequer, for what reason the zero-rate of value-added tax for period products is not applied to reusable menstrual underwear that has been specifically designed for period management. more like this
tabling member constituency Liverpool, Riverside more like this
tabling member printed
Kim Johnson more like this
uin 153413 more like this
answer
answer
is ministerial correction false more like this
date of answer less than 2021-02-26more like thismore than 2021-02-26
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>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><p> </p><p>The new zero rate will ensure that every woman that needs sanitary protection during their monthly cycle will now, for the first time, have access to a variety of zero rated products on which they had previously paid a 5 per cent rate of VAT.</p>
answering member constituency Hereford and South Herefordshire remove filter
answering member printed Jesse Norman more like this
grouped question UIN 153414 more like this
question first answered
less than 2021-02-26T13:04:48.033Zmore like thismore than 2021-02-26T13:04:48.033Z
answering member
3991
label Biography information for Jesse Norman more like this
tabling member
4824
label Biography information for Kim Johnson more like this
1286354
registered interest false more like this
date less than 2021-02-11more like thismore than 2021-02-11
answering body
Treasury more like this
answering dept id 14 more like this
answering dept short name Treasury more like this
answering dept sort name Treasury more like this
hansard heading Sanitary Products: VAT remove filter
house id 1 more like this
legislature
25259
pref label House of Commons more like this
question text To ask the Chancellor of the Exchequer, what assessment he has made of the effect on women of not including reusable menstrual underwear in the new zero rate of VAT for sanitary protection products. more like this
tabling member constituency Liverpool, Riverside more like this
tabling member printed
Kim Johnson more like this
uin 153414 more like this
answer
answer
is ministerial correction false more like this
date of answer less than 2021-02-26more like thismore than 2021-02-26
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>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><p> </p><p>The new zero rate will ensure that every woman that needs sanitary protection during their monthly cycle will now, for the first time, have access to a variety of zero rated products on which they had previously paid a 5 per cent rate of VAT.</p>
answering member constituency Hereford and South Herefordshire remove filter
answering member printed Jesse Norman more like this
grouped question UIN 153413 more like this
question first answered
less than 2021-02-26T13:04:47.987Zmore like thismore than 2021-02-26T13:04:47.987Z
answering member
3991
label Biography information for Jesse Norman more like this
tabling member
4824
label Biography information for Kim Johnson more like this
1281671
registered interest false more like this
date less than 2021-01-28more like thismore than 2021-01-28
answering body
Treasury more like this
answering dept id 14 more like this
answering dept short name Treasury more like this
answering dept sort name Treasury more like this
hansard heading Sanitary Products: VAT remove filter
house id 1 more like this
legislature
25259
pref label House of Commons more like this
question text To ask the Chancellor of the Exchequer, for what reason the zero-rate of value-added tax for women's sanitary products is not applied to period pants. more like this
tabling member constituency Ealing North more like this
tabling member printed
James Murray more like this
uin 145167 more like this
answer
answer
is ministerial correction false more like this
date of answer less than 2021-02-02more like thismore than 2021-02-02
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>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: 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 Hereford and South Herefordshire remove filter
answering member printed Jesse Norman more like this
question first answered
less than 2021-02-02T15:41:09.527Zmore like thismore than 2021-02-02T15:41:09.527Z
answering member
3991
label Biography information for Jesse Norman more like this
tabling member
4797
label Biography information for James Murray more like this
1273803
registered interest false more like this
date less than 2021-01-06more like thismore than 2021-01-06
answering body
Treasury more like this
answering dept id 14 more like this
answering dept short name Treasury more like this
answering dept sort name Treasury more like this
hansard heading Sanitary Products: VAT remove filter
house id 1 more like this
legislature
25259
pref label House of Commons more like this
question text To ask the Chancellor of the Exchequer, whether (a) post-natal pads and (b) all non-medical incontinence products and (c) breast pads are included in the zero rate announced on sanitary products on 1 January 2021. more like this
tabling member constituency Glasgow Central more like this
tabling member printed
Alison Thewliss more like this
uin 133916 more like this
answer
answer
is ministerial correction false more like this
date of answer less than 2021-01-11more like thismore than 2021-01-11
answer text <p>The zero rate of VAT for women’s sanitary products was introduced on 1 January 2021. The zero rate applies to products which would have previously attracted the reduced rate and can be described as products which are designed and marketed solely for the absorption or collection of menstrual flow or lochia (discharge from the womb following childbirth). Examples include sanitary pads, tampons and maternity pads for the collection of lochia.</p><p> </p><p>Further information on what is covered can be found in VAT Notice 701/18 on women’s sanitary products on GOV.UK: <a href="https://www.gov.uk/guidance/vat-on-womens-sanitary-products-notice-70118" target="_blank">https://www.gov.uk/guidance/vat-on-womens-sanitary-products-notice-70118</a>.</p><p> </p><p>Retail sales of incontinence products are zero-rated, under a long-standing separate relief. Further information on this can be found in VAT Notice 701/7 on reliefs for disabled and older people on GOV.UK: <a href="https://www.gov.uk/guidance/vat-relief-on-certain-goods-if-you-have-a-disability" target="_blank">https://www.gov.uk/guidance/vat-relief-on-certain-goods-if-you-have-a-disability</a>.</p><p> </p>
answering member constituency Hereford and South Herefordshire remove filter
answering member printed Jesse Norman more like this
question first answered
less than 2021-01-11T14:04:14.397Zmore like thismore than 2021-01-11T14:04:14.397Z
answering member
3991
label Biography information for Jesse Norman more like this
tabling member
4430
label Biography information for Alison Thewliss more like this
1258443
registered interest false more like this
date less than 2020-12-04more like thismore than 2020-12-04
answering body
Treasury more like this
answering dept id 14 more like this
answering dept short name Treasury more like this
answering dept sort name Treasury more like this
hansard heading Sanitary Products: VAT remove filter
house id 1 more like this
legislature
25259
pref label House of Commons more like this
question text To ask the Chancellor of the Exchequer, what VAT rate he plans to apply to reusable menstrual products in January 2021. more like this
tabling member constituency North West Durham more like this
tabling member printed
Mr Richard Holden more like this
uin 125316 more like this
answer
answer
is ministerial correction false more like this
date of answer less than 2020-12-09more like thismore than 2020-12-09
answer text <p>At Spring Budget on 11 March 2020, the Chancellor of the Exchequer announced that a zero rate of VAT will apply to women’s sanitary products from 1 January 2021, at the end of the transition period. This will apply to those products which are currently subject to the reduced rate of five per cent, for example, tampons and pads, and to reusable menstrual products, such as keepers.</p> more like this
answering member constituency Hereford and South Herefordshire remove filter
answering member printed Jesse Norman more like this
question first answered
less than 2020-12-09T10:51:13.6Zmore like thismore than 2020-12-09T10:51:13.6Z
answering member
3991
label Biography information for Jesse Norman more like this
tabling member
4813
label Biography information for Mr Richard Holden more like this
1250288
registered interest false more like this
date less than 2020-11-10more like thismore than 2020-11-10
answering body
Treasury more like this
answering dept id 14 more like this
answering dept short name Treasury more like this
answering dept sort name Treasury more like this
hansard heading Sanitary Products: VAT remove filter
house id 1 more like this
legislature
25259
pref label House of Commons more like this
question text To ask the Chancellor of the Exchequer, pursuant to the Answer of 2 November 2020 to Question 108277, what recent discussions he has had with the Secretary of State for Environment, Food and Rural Affairs on the potential merits of applying a zero rate of VAT to period pants for the purposes reducing the use of single-use plastics. more like this
tabling member constituency Richmond Park more like this
tabling member printed
Sarah Olney more like this
uin 113617 more like this
answer
answer
is ministerial correction false more like this
date of answer less than 2020-11-16more like thismore than 2020-11-16
answer text <p>Pursuant to the Answers of 2 November and 12 November 2020 to Questions 108277 and 113192, the scope of the new zero rate is defined by the existing five per cent reduced rate applied to women’s sanitary products. This covers the supply of any sanitary protection product that is designed and marketed solely for the absorption or collection of menstrual flow or lochia, whether disposable or re-useable.</p><p> </p><p>The current 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.</p><p> </p> more like this
answering member constituency Hereford and South Herefordshire remove filter
answering member printed Jesse Norman more like this
question first answered
less than 2020-11-16T16:58:09.97Zmore like thismore than 2020-11-16T16:58:09.97Z
answering member
3991
label Biography information for Jesse Norman more like this
tabling member
4591
label Biography information for Sarah Olney more like this
1249734
registered interest false more like this
date less than 2020-11-09more like thismore than 2020-11-09
answering body
Treasury more like this
answering dept id 14 more like this
answering dept short name Treasury more like this
answering dept sort name Treasury more like this
hansard heading Sanitary Products: VAT remove filter
house id 1 more like this
legislature
25259
pref label House of Commons more like this
question text To ask the Chancellor of the Exchequer, what assessment his Department has made of the effect of excluding period pants over a certain size from classification as a sanitary product for VAT purposes on the mental health of young women. more like this
tabling member constituency Richmond Park more like this
tabling member printed
Sarah Olney more like this
uin 113192 more like this
answer
answer
is ministerial correction false more like this
date of answer less than 2020-11-12more like thismore than 2020-11-12
answer text <p>At Spring Budget on 11 March 2020, the Chancellor of the Exchequer announced that a zero rate of VAT will apply to women’s sanitary products from 1 January 2021, at the end of the transition period. This will apply to those products which are currently 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>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><p> </p><p> </p>
answering member constituency Hereford and South Herefordshire remove filter
answering member printed Jesse Norman more like this
question first answered
less than 2020-11-12T17:12:21.947Zmore like thismore than 2020-11-12T17:12:21.947Z
answering member
3991
label Biography information for Jesse Norman more like this
tabling member
4591
label Biography information for Sarah Olney more like this
1246504
registered interest false more like this
date less than 2020-10-23more like thismore than 2020-10-23
answering body
Treasury more like this
answering dept id 14 more like this
answering dept short name Treasury more like this
answering dept sort name Treasury more like this
hansard heading Sanitary Products: VAT remove filter
house id 1 more like this
legislature
25259
pref label House of Commons more like this
question text To ask the Chancellor of the Exchequer, what assessment his Department has made of the potential merits for the environment of including period pants as women's sanitary products for VAT purposes. more like this
tabling member constituency Richmond Park more like this
tabling member printed
Sarah Olney more like this
uin 108277 more like this
answer
answer
is ministerial correction false more like this
date of answer less than 2020-11-02more like thismore than 2020-11-02
answer text <p>At the Budget on 11 March 2020, the Chancellor of the Exchequer announced that a zero rate of VAT will apply to Women’s Sanitary Products from 1 January 2021, at the end of the Transition Period. This will apply to those products which are currently 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>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, when designed for children under the age of 14 if they meet certain maximum sizing limits.</p><p> </p> more like this
answering member constituency Hereford and South Herefordshire remove filter
answering member printed Jesse Norman more like this
grouped question UIN 107110 more like this
question first answered
less than 2020-11-02T15:28:23.79Zmore like thismore than 2020-11-02T15:28:23.79Z
answering member
3991
label Biography information for Jesse Norman more like this
tabling member
4591
label Biography information for Sarah Olney more like this
1245570
registered interest false more like this
date less than 2020-10-21more like thismore than 2020-10-21
answering body
Treasury more like this
answering dept id 14 more like this
answering dept short name Treasury more like this
answering dept sort name Treasury more like this
hansard heading Sanitary Products: VAT remove filter
house id 1 more like this
legislature
25259
pref label House of Commons more like this
question text To ask the Chancellor of the Exchequer, if he will make it his policy to include period pants as women's sanitary products for VAT purposes. more like this
tabling member constituency Wolverhampton North East more like this
tabling member printed
Jane Stevenson more like this
uin 107110 more like this
answer
answer
is ministerial correction false more like this
date of answer less than 2020-11-02more like thismore than 2020-11-02
answer text <p>At the Budget on 11 March 2020, the Chancellor of the Exchequer announced that a zero rate of VAT will apply to Women’s Sanitary Products from 1 January 2021, at the end of the Transition Period. This will apply to those products which are currently 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>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, when designed for children under the age of 14 if they meet certain maximum sizing limits.</p><p> </p> more like this
answering member constituency Hereford and South Herefordshire remove filter
answering member printed Jesse Norman more like this
grouped question UIN 108277 more like this
question first answered
less than 2020-11-02T15:28:23.727Zmore like thismore than 2020-11-02T15:28:23.727Z
answering member
3991
label Biography information for Jesse Norman more like this
tabling member
4750
label Biography information for Jane Stevenson more like this