§ Lord Morris of Manchesterasked Her Majesty's Government:
What representations they have had requesting that their definition of sanitary products will allow for the lowering of VAT to 5 per cent on continence products; what replies they have sent; and what action, if any, they will be taking. [HL4292]
Lord McIntosh of Haringey: In response to consultation on the reduced rate of VAT for women's sanitary protection products, the Government received three representations for the reduced rate to apply to incontinence products. The Government's response to all representations received will be published shortly. Incontinent people who are living in their own homes are able to buy incontinence pads on a VAT zero-rated basis under current rules. The Government would not wish to introduce VAT at a reduced rate of 5 per cent on such pads.