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<p>The Government remains committed to applying a zero rate of Value Added Tax (VAT)
to women’s sanitary products 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 in the EU and, if it is agreed by Member States, would give the UK
the legal ability to zero rate women’s sanitary products.</p><p> </p><p>The Romanian
Presidency has stated its intention to progress negotiations on this proposal during
its current term.</p>
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