HC Deb 22 May 1980 vol 985 c339W
Mrs. Renée Short

asked the Chancellor of the Exchequer if he will consider again exempting sanitary towels from value added tax.

Mr. Peter Rees

[pursuant to his reply, 21 May 1980, c. 214]: I regret not. With a broadly based tax it is difficult to distinguish between various articles which might be regarded as hygienic necessities by women or men.