{ "format" : "linked-data-api", "version" : "0.2", "result" : {"_about" : "https://eldaddp.azurewebsites.net/answeredquestions.text?session.=2019%2F21&answer.answeringMemberConstituency=Hereford+and+South+Herefordshire&hansardHeading=Sanitary+Products%3A+VAT", "definition" : "https://eldaddp.azurewebsites.net/meta/answeredquestions.text?session.=2019%2F21&answer.answeringMemberConstituency=Hereford+and+South+Herefordshire&hansardHeading=Sanitary+Products%3A+VAT", "extendedMetadataVersion" : "https://eldaddp.azurewebsites.net/answeredquestions.text?session.=2019%2F21&answer.answeringMemberConstituency=Hereford+and+South+Herefordshire&_metadata=all&hansardHeading=Sanitary+Products%3A+VAT", "first" : "https://eldaddp.azurewebsites.net/answeredquestions.text?_page=0&session.=2019%2F21&answer.answeringMemberConstituency=Hereford+and+South+Herefordshire&hansardHeading=Sanitary+Products%3A+VAT", "hasPart" : "https://eldaddp.azurewebsites.net/answeredquestions.text?session.=2019%2F21&answer.answeringMemberConstituency=Hereford+and+South+Herefordshire&hansardHeading=Sanitary+Products%3A+VAT", "isPartOf" : "https://eldaddp.azurewebsites.net/answeredquestions.text?session.=2019%2F21&answer.answeringMemberConstituency=Hereford+and+South+Herefordshire&hansardHeading=Sanitary+Products%3A+VAT", "items" : [{"_about" : "http://data.parliament.uk/resources/1306848", "AnsweringBody" : [{"_value" : "Treasury"} ], "answer" : {"_about" : "http://data.parliament.uk/resources/1306848/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>
The relief specifically excludes articles of clothing, such as \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 held out for sale specifically for use by girls under the age of 14 years old.<\/p>
<\/p>
Details are provided in VAT Notice 714: zero-rating young children's clothing and footwear: 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> 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>"}
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, "date" : {"_value" : "2021-04-13", "_datatype" : "dateTime"}
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], "questionText" : "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.", "registeredInterest" : {"_value" : "false", "_datatype" : "boolean"}
, "tablingMember" : {"_about" : "http://data.parliament.uk/members/4855", "label" : {"_value" : "Biography information for Sarah Atherton"}
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, "tablingMemberPrinted" : [{"_value" : "Sarah Atherton"}
], "uin" : "178541"}
, {"_about" : "http://data.parliament.uk/resources/1286353", "AnsweringBody" : [{"_value" : "Treasury"}
], "answer" : {"_about" : "http://data.parliament.uk/resources/1286353/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> The relief specifically excludes articles of clothing, such as \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 held out for sale specifically for use by girls under the age of 14 years old.<\/p> <\/p> Details are provided in VAT Notice 714: zero-rating young children's clothing and footwear: 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> 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>"}
, "answeringMember" : {"_about" : "http://data.parliament.uk/members/3991", "label" : {"_value" : "Biography information for Jesse Norman"}
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, "answeringMemberPrinted" : {"_value" : "Jesse Norman"}
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, "date" : {"_value" : "2021-02-11", "_datatype" : "dateTime"}
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], "questionText" : "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.", "registeredInterest" : {"_value" : "false", "_datatype" : "boolean"}
, "tablingMember" : {"_about" : "http://data.parliament.uk/members/4824", "label" : {"_value" : "Biography information for Kim Johnson"}
}
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], "uin" : "153413"}
, {"_about" : "http://data.parliament.uk/resources/1286354", "AnsweringBody" : [{"_value" : "Treasury"}
], "answer" : {"_about" : "http://data.parliament.uk/resources/1286354/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> The relief specifically excludes articles of clothing, such as \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 held out for sale specifically for use by girls under the age of 14 years old.<\/p> <\/p> Details are provided in VAT Notice 714: zero-rating young children's clothing and footwear: 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> 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>"}
, "answeringMember" : {"_about" : "http://data.parliament.uk/members/3991", "label" : {"_value" : "Biography information for Jesse Norman"}
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, "legislature" : [{"_about" : "http://data.parliament.uk/terms/25259", "prefLabel" : {"_value" : "House of Commons"}
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], "questionText" : "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.", "registeredInterest" : {"_value" : "false", "_datatype" : "boolean"}
, "tablingMember" : {"_about" : "http://data.parliament.uk/members/4824", "label" : {"_value" : "Biography information for Kim Johnson"}
}
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, "tablingMemberPrinted" : [{"_value" : "Kim Johnson"}
], "uin" : "153414"}
, {"_about" : "http://data.parliament.uk/resources/1281671", "AnsweringBody" : [{"_value" : "Treasury"}
], "answer" : {"_about" : "http://data.parliament.uk/resources/1281671/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> The relief specifically excludes articles of clothing, such as \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 held out for sale specifically for use by girls under the age of 14 years old.<\/p> <\/p> Details are provided in VAT Notice 714: young children's clothing and footwear: 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>"}
, "answeringMember" : {"_about" : "http://data.parliament.uk/members/3991", "label" : {"_value" : "Biography information for Jesse Norman"}
}
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, "date" : {"_value" : "2021-01-28", "_datatype" : "dateTime"}
, "hansardHeading" : {"_value" : "Sanitary Products: VAT"}
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, "legislature" : [{"_about" : "http://data.parliament.uk/terms/25259", "prefLabel" : {"_value" : "House of Commons"}
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], "questionText" : "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.", "registeredInterest" : {"_value" : "false", "_datatype" : "boolean"}
, "tablingMember" : {"_about" : "http://data.parliament.uk/members/4797", "label" : {"_value" : "Biography information for James Murray"}
}
, "tablingMemberConstituency" : {"_value" : "Ealing North"}
, "tablingMemberPrinted" : [{"_value" : "James Murray"}
], "uin" : "145167"}
, {"_about" : "http://data.parliament.uk/resources/1273803", "AnsweringBody" : [{"_value" : "Treasury"}
], "answer" : {"_about" : "http://data.parliament.uk/resources/1273803/answer", "answerText" : {"_value" : " The zero rate of VAT for women\u2019s 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> Further information on what is covered can be found in VAT Notice 701/18 on women\u2019s sanitary products on GOV.UK: https://www.gov.uk/guidance/vat-on-womens-sanitary-products-notice-70118<\/a>.<\/p> <\/p>