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>"}
, "answeringMember" : {"_about" : "http://data.parliament.uk/members/3991", "label" : {"_value" : "Biography information for Jesse Norman"}
}
, "answeringMemberConstituency" : {"_value" : "Hereford and South Herefordshire"}
, "answeringMemberPrinted" : {"_value" : "Jesse Norman"}
, "dateOfAnswer" : {"_value" : "2021-04-20", "_datatype" : "dateTime"}
, "isMinisterialCorrection" : {"_value" : "false", "_datatype" : "boolean"}
, "questionFirstAnswered" : [{"_value" : "2021-04-20T15:03:53.72Z", "_datatype" : "dateTime"}
]}
, "answeringDeptId" : {"_value" : "14"}
, "answeringDeptShortName" : {"_value" : "Treasury"}
, "answeringDeptSortName" : {"_value" : "Treasury"}
, "date" : {"_value" : "2021-04-13", "_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, 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"}
}
, "tablingMemberConstituency" : {"_value" : "Wrexham"}
, "tablingMemberPrinted" : [{"_value" : "Sarah Atherton"}
], "uin" : "178541"}
, {"_about" : "http://data.parliament.uk/resources/1308202", "AnsweringBody" : [{"_value" : "Treasury"}
], "answer" : {"_about" : "http://data.parliament.uk/resources/1308202/answer", "answerText" : {"_value" : " The information is not available. HMRC does not hold information on VAT revenue from specific products because businesses are not required to provide figures at a product level on their VAT returns, as this would impose an excessive administrative burden.<\/p> <\/p> 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 five 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\u2019s 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>\u201d<\/p> <\/p>"}
, "answeringMember" : {"_about" : "http://data.parliament.uk/members/4597", "label" : {"_value" : "Biography information for Kemi Badenoch"}
}
, "answeringMemberConstituency" : {"_value" : "Saffron Walden"}
, "answeringMemberPrinted" : {"_value" : "Kemi Badenoch"}
, "dateOfAnswer" : {"_value" : "2021-04-15", "_datatype" : "dateTime"}
, "isMinisterialCorrection" : {"_value" : "false", "_datatype" : "boolean"}
, "questionFirstAnswered" : [{"_value" : "2021-04-15T16:02:31.113Z", "_datatype" : "dateTime"}
]}
, "answeringDeptId" : {"_value" : "14"}
, "answeringDeptShortName" : {"_value" : "Treasury"}
, "answeringDeptSortName" : {"_value" : "Treasury"}
, "date" : {"_value" : "2021-04-12", "_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, how much revenue to the Exchequer was generated from the 20 per cent tax on period pants in the (a) 2018-19, (b), 2019-20 and (c) 2020-21 financial years.", "registeredInterest" : {"_value" : "false", "_datatype" : "boolean"}
, "tablingMember" : {"_about" : "http://data.parliament.uk/members/4591", "label" : {"_value" : "Biography information for Sarah Olney"}
}
, "tablingMemberConstituency" : {"_value" : "Richmond Park"}
, "tablingMemberPrinted" : [{"_value" : "Sarah Olney"}
], "uin" : "179329"}
, {"_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"}
}
, "answeringMemberConstituency" : {"_value" : "Hereford and South Herefordshire"}
, "answeringMemberPrinted" : {"_value" : "Jesse Norman"}
, "dateOfAnswer" : {"_value" : "2021-02-26", "_datatype" : "dateTime"}
, "groupedQuestionUIN" : {"_value" : "153414"}
, "isMinisterialCorrection" : {"_value" : "false", "_datatype" : "boolean"}
, "questionFirstAnswered" : [{"_value" : "2021-02-26T13:04:48.033Z", "_datatype" : "dateTime"}
]}
, "answeringDeptId" : {"_value" : "14"}
, "answeringDeptShortName" : {"_value" : "Treasury"}
, "answeringDeptSortName" : {"_value" : "Treasury"}
, "date" : {"_value" : "2021-02-11", "_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, 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"}
}
, "tablingMemberConstituency" : {"_value" : "Liverpool, Riverside"}
, "tablingMemberPrinted" : [{"_value" : "Kim Johnson"}
], "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"}
}
, "answeringMemberConstituency" : {"_value" : "Hereford and South Herefordshire"}
, "answeringMemberPrinted" : {"_value" : "Jesse Norman"}
, "dateOfAnswer" : {"_value" : "2021-02-26", "_datatype" : "dateTime"}
, "groupedQuestionUIN" : {"_value" : "153413"}
, "isMinisterialCorrection" : {"_value" : "false", "_datatype" : "boolean"}
, "questionFirstAnswered" : [{"_value" : "2021-02-26T13:04:47.987Z", "_datatype" : "dateTime"}
]}
, "answeringDeptId" : {"_value" : "14"}
, "answeringDeptShortName" : {"_value" : "Treasury"}
, "answeringDeptSortName" : {"_value" : "Treasury"}
, "date" : {"_value" : "2021-02-11", "_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 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"}
}
, "tablingMemberConstituency" : {"_value" : "Liverpool, Riverside"}
, "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"}
}
, "answeringMemberConstituency" : {"_value" : "Hereford and South Herefordshire"}
, "answeringMemberPrinted" : {"_value" : "Jesse Norman"}
, "dateOfAnswer" : {"_value" : "2021-02-02", "_datatype" : "dateTime"}
, "isMinisterialCorrection" : {"_value" : "false", "_datatype" : "boolean"}
, "questionFirstAnswered" : [{"_value" : "2021-02-02T15:41:09.527Z", "_datatype" : "dateTime"}
]}
, "answeringDeptId" : {"_value" : "14"}
, "answeringDeptShortName" : {"_value" : "Treasury"}
, "answeringDeptSortName" : {"_value" : "Treasury"}
, "date" : {"_value" : "2021-01-28", "_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, 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> 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: https://www.gov.uk/guidance/vat-relief-on-certain-goods-if-you-have-a-disability<\/a>.<\/p> <\/p>"}
, "answeringMember" : {"_about" : "http://data.parliament.uk/members/3991", "label" : {"_value" : "Biography information for Jesse Norman"}
}
, "answeringMemberConstituency" : {"_value" : "Hereford and South Herefordshire"}
, "answeringMemberPrinted" : {"_value" : "Jesse Norman"}
, "dateOfAnswer" : {"_value" : "2021-01-11", "_datatype" : "dateTime"}
, "isMinisterialCorrection" : {"_value" : "false", "_datatype" : "boolean"}
, "questionFirstAnswered" : [{"_value" : "2021-01-11T14:04:14.397Z", "_datatype" : "dateTime"}
]}
, "answeringDeptId" : {"_value" : "14"}
, "answeringDeptShortName" : {"_value" : "Treasury"}
, "answeringDeptSortName" : {"_value" : "Treasury"}
, "date" : {"_value" : "2021-01-06", "_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 (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.", "registeredInterest" : {"_value" : "false", "_datatype" : "boolean"}
, "tablingMember" : {"_about" : "http://data.parliament.uk/members/4430", "label" : {"_value" : "Biography information for Alison Thewliss"}
}
, "tablingMemberConstituency" : {"_value" : "Glasgow Central"}
, "tablingMemberPrinted" : [{"_value" : "Alison Thewliss"}
], "uin" : "133916"}
, {"_about" : "http://data.parliament.uk/resources/1258443", "AnsweringBody" : [{"_value" : "Treasury"}
], "answer" : {"_about" : "http://data.parliament.uk/resources/1258443/answer", "answerText" : {"_value" : " At Spring Budget on 11 March 2020, the Chancellor of the Exchequer announced that a zero rate of VAT will apply to women\u2019s 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>"}
, "answeringMember" : {"_about" : "http://data.parliament.uk/members/3991", "label" : {"_value" : "Biography information for Jesse Norman"}
}
, "answeringMemberConstituency" : {"_value" : "Hereford and South Herefordshire"}
, "answeringMemberPrinted" : {"_value" : "Jesse Norman"}
, "dateOfAnswer" : {"_value" : "2020-12-09", "_datatype" : "dateTime"}
, "isMinisterialCorrection" : {"_value" : "false", "_datatype" : "boolean"}
, "questionFirstAnswered" : [{"_value" : "2020-12-09T10:51:13.6Z", "_datatype" : "dateTime"}
]}
, "answeringDeptId" : {"_value" : "14"}
, "answeringDeptShortName" : {"_value" : "Treasury"}
, "answeringDeptSortName" : {"_value" : "Treasury"}
, "date" : {"_value" : "2020-12-04", "_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 VAT rate he plans to apply to reusable menstrual products in January 2021.", "registeredInterest" : {"_value" : "false", "_datatype" : "boolean"}
, "tablingMember" : {"_about" : "http://data.parliament.uk/members/4813", "label" : {"_value" : "Biography information for Mr Richard Holden"}
}
, "tablingMemberConstituency" : {"_value" : "North West Durham"}
, "tablingMemberPrinted" : [{"_value" : "Mr Richard Holden"}
], "uin" : "125316"}
, {"_about" : "http://data.parliament.uk/resources/1256287", "AnsweringBody" : [{"_value" : "Department for Digital, Culture, Media and Sport"}
], "answer" : {"_about" : "http://data.parliament.uk/resources/1256287/answer", "answerText" : {"_value" : "