§ Mr. Mackinlay
To ask the Chancellor of the Exchequer (1) if he will remove VAT from sanitary towels and other related products;
(2) if he will make a statement on the reasons for the maintenance of VAT on sanitary towels and other related protection.
§ Sir John Cope
VAT was designed as a broad-based tax on consumer expenditure, including many essential goods and services, and reliefs have to be firmly restricted. In any event, EC VAT law prohibits the introduction of any new zero rates.