HC Deb 29 October 1980 vol 991 cc302-3W
Mr. Morgan

asked the Chancellor of the Exchequer whether he will now take steps to ensure that all goods essential for personal sanitary protection shall henceforth be either exempt from, or zero rated under, value added tax.

Mr. Lawson

No. In a broadly-based tax like VAT many essential goods and services must be taxed, and it would not be appropriate to single out sanitary protection for special treatment.

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