{ "format" : "linked-data-api", "version" : "0.2", "result" : {"_about" : "https://eldaddp.azurewebsites.net/answeredquestions.text?tablingMemberConstituency=Ealing+Central+and+Acton&min-ddpModified.=2018-11-15T15%3A39%3A03.191Z&hansardHeading=Sanitary+Products%3A+VAT", "definition" : "https://eldaddp.azurewebsites.net/meta/answeredquestions.text?tablingMemberConstituency=Ealing+Central+and+Acton&min-ddpModified.=2018-11-15T15%3A39%3A03.191Z&hansardHeading=Sanitary+Products%3A+VAT", "extendedMetadataVersion" : "https://eldaddp.azurewebsites.net/answeredquestions.text?tablingMemberConstituency=Ealing+Central+and+Acton&_metadata=all&min-ddpModified.=2018-11-15T15%3A39%3A03.191Z&hansardHeading=Sanitary+Products%3A+VAT", "first" : "https://eldaddp.azurewebsites.net/answeredquestions.text?_page=0&tablingMemberConstituency=Ealing+Central+and+Acton&min-ddpModified.=2018-11-15T15%3A39%3A03.191Z&hansardHeading=Sanitary+Products%3A+VAT", "hasPart" : "https://eldaddp.azurewebsites.net/answeredquestions.text?tablingMemberConstituency=Ealing+Central+and+Acton&min-ddpModified.=2018-11-15T15%3A39%3A03.191Z&hansardHeading=Sanitary+Products%3A+VAT", "isPartOf" : "https://eldaddp.azurewebsites.net/answeredquestions.text?tablingMemberConstituency=Ealing+Central+and+Acton&min-ddpModified.=2018-11-15T15%3A39%3A03.191Z&hansardHeading=Sanitary+Products%3A+VAT", "items" : [{"_about" : "http://data.parliament.uk/resources/1451834", "AnsweringBody" : [{"_value" : "Treasury"} ], "answer" : {"_about" : "http://data.parliament.uk/resources/1451834/answer", "answerText" : {"_value" : "
A zero rate of VAT has applied to Women\u2019s Sanitary Products since 1 January 2021 and applies to those products which were previously subject to the reduced rate of 5 per cent.<\/p>
<\/p>
The relief specifically excludes articles of clothing, including \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 for sale specifically for use by girls under the age of 14 years old.<\/p>"} , "answeringMember" : {"_about" : "http://data.parliament.uk/members/4517", "label" : {"_value" : "Biography information for Lucy Frazer"} } , "answeringMemberConstituency" : {"_value" : "South East Cambridgeshire"} , "answeringMemberPrinted" : {"_value" : "Lucy Frazer"} , "dateOfAnswer" : {"_value" : "2022-03-23", "_datatype" : "dateTime"} , "isMinisterialCorrection" : {"_value" : "false", "_datatype" : "boolean"} , "questionFirstAnswered" : [{"_value" : "2022-03-23T16:37:44.87Z", "_datatype" : "dateTime"} ]} , "answeringDeptId" : {"_value" : "14"} , "answeringDeptShortName" : {"_value" : "Treasury"} , "answeringDeptSortName" : {"_value" : "Treasury"} , "date" : {"_value" : "2022-03-16", "_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 recent assessment he has made of the potential merits of removing VAT on reusable period underwear.", "registeredInterest" : {"_value" : "false", "_datatype" : "boolean"} , "tablingMember" : {"_about" : "http://data.parliament.uk/members/4511", "label" : {"_value" : "Biography information for Dr Rupa Huq"} } , "tablingMemberConstituency" : {"_value" : "Ealing Central and Acton"} , "tablingMemberPrinted" : [{"_value" : "Dr Rupa Huq"} ], "uin" : "141253"} , {"_about" : "http://data.parliament.uk/resources/1332342", "AnsweringBody" : [{"_value" : "Treasury"} ], "answer" : {"_about" : "http://data.parliament.uk/resources/1332342/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>"} , "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" : "2021-06-16", "_datatype" : "dateTime"} , "isMinisterialCorrection" : {"_value" : "false", "_datatype" : "boolean"} , "questionFirstAnswered" : [{"_value" : "2021-06-16T14:45:45.877Z", "_datatype" : "dateTime"} ]} , "answeringDeptId" : {"_value" : "14"} , "answeringDeptShortName" : {"_value" : "Treasury"} , "answeringDeptSortName" : {"_value" : "Treasury"} , "date" : {"_value" : "2021-06-11", "_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 recent assessment he has made of the potential merits of removing VAT from sustainable sanitary products.", "registeredInterest" : {"_value" : "false", "_datatype" : "boolean"} , "tablingMember" : {"_about" : "http://data.parliament.uk/members/4511", "label" : {"_value" : "Biography information for Dr Rupa Huq"} } , "tablingMemberConstituency" : {"_value" : "Ealing Central and Acton"} , "tablingMemberPrinted" : [{"_value" : "Dr Rupa Huq"} ], "uin" : "14184"} ], "itemsPerPage" : 10, "page" : 0, "startIndex" : 1, "totalResults" : 2, "type" : ["http://purl.org/linked-data/api/vocab#ListEndpoint", "http://purl.org/linked-data/api/vocab#Page"]} }