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1306848

registered interest
date	13/04/2021
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 assessment she has made of the effect on women's income of excluding reusable sanitary underwear from the new zero rate of VAT.
tabling member constituency	Wrexham
tabling member printed	Sarah Atherton
uin	178541
answer	answer is ministerial correction date of answer 20/04/2021 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><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 answering member printed Jesse Norman question first answered 20/04/2021 15:03:53 answering member 3991 label Biography information for Jesse Norman
tabling member	4855 label Biography information for Sarah Atherton

1286353

registered interest
date	11/02/2021
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, 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.
tabling member constituency	Liverpool, Riverside
tabling member printed	Kim Johnson
uin	153413
answer	answer is ministerial correction date of answer 26/02/2021 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><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 answering member printed Jesse Norman grouped question UIN 153414 question first answered 26/02/2021 13:04:48 answering member 3991 label Biography information for Jesse Norman
tabling member	4824 label Biography information for Kim Johnson

1286354

registered interest
date	11/02/2021
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 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.
tabling member constituency	Liverpool, Riverside
tabling member printed	Kim Johnson
uin	153414
answer	answer is ministerial correction date of answer 26/02/2021 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><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 answering member printed Jesse Norman grouped question UIN 153413 question first answered 26/02/2021 13:04:47 answering member 3991 label Biography information for Jesse Norman
tabling member	4824 label Biography information for Kim Johnson

1281671

registered interest
date	28/01/2021
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, for what reason the zero-rate of value-added tax for women's sanitary products is not applied to period pants.
tabling member constituency	Ealing North
tabling member printed	James Murray
uin	145167
answer	answer is ministerial correction date of answer 02/02/2021 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><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 answering member printed Jesse Norman question first answered 02/02/2021 15:41:09 answering member 3991 label Biography information for Jesse Norman
tabling member	4797 label Biography information for James Murray

1273803

registered interest
date	06/01/2021
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 (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.
tabling member constituency	Glasgow Central
tabling member printed	Alison Thewliss
uin	133916
answer	answer is ministerial correction date of answer 11/01/2021 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 answering member printed Jesse Norman question first answered 11/01/2021 14:04:14 answering member 3991 label Biography information for Jesse Norman
tabling member	4430 label Biography information for Alison Thewliss

1258443

registered interest
date	04/12/2020
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 VAT rate he plans to apply to reusable menstrual products in January 2021.
tabling member constituency	North West Durham
tabling member printed	Mr Richard Holden
uin	125316
answer	answer is ministerial correction date of answer 09/12/2020 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> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman question first answered 09/12/2020 10:51:13 answering member 3991 label Biography information for Jesse Norman
tabling member	4813 label Biography information for Mr Richard Holden

1250288

registered interest
date	10/11/2020
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 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.
tabling member constituency	Richmond Park
tabling member printed	Sarah Olney
uin	113617
answer	answer is ministerial correction date of answer 16/11/2020 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> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman question first answered 16/11/2020 16:58:09 answering member 3991 label Biography information for Jesse Norman
tabling member	4591 label Biography information for Sarah Olney

1249734

registered interest
date	09/11/2020
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 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.
tabling member constituency	Richmond Park
tabling member printed	Sarah Olney
uin	113192
answer	answer is ministerial correction date of answer 12/11/2020 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 answering member printed Jesse Norman question first answered 12/11/2020 17:12:21 answering member 3991 label Biography information for Jesse Norman
tabling member	4591 label Biography information for Sarah Olney

1246504

registered interest
date	23/10/2020
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 assessment his Department has made of the potential merits for the environment of including period pants as women's sanitary products for VAT purposes.
tabling member constituency	Richmond Park
tabling member printed	Sarah Olney
uin	108277
answer	answer is ministerial correction date of answer 02/11/2020 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> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman grouped question UIN 107110 question first answered 02/11/2020 15:28:23 answering member 3991 label Biography information for Jesse Norman
tabling member	4591 label Biography information for Sarah Olney

1245570

registered interest
date	21/10/2020
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 it his policy to include period pants as women's sanitary products for VAT purposes.
tabling member constituency	Wolverhampton North East
tabling member printed	Jane Stevenson
uin	107110
answer	answer is ministerial correction date of answer 02/11/2020 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> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman grouped question UIN 108277 question first answered 02/11/2020 15:28:23 answering member 3991 label Biography information for Jesse Norman
tabling member	4750 label Biography information for Jane Stevenson