HC Deb 25 November 1982 vol 32 c539W
Mr. Carter-Jones

asked the Chancellor of the Exchequer if, in view of the fact that the imposition of value added tax on sanitary wear for women causes considerable concern, he will now review his policy regarding value added tax on such matters; and if he will make a statement.

Mr. Bruce-Gardyne

I am aware that many people feel strongly about this issue, but in a broadly based tax like VAT many essential goods and services are taxed, and it would not be appropriate to single out sanitary protection for special treatment.

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