§ Mr. Alfred MorrisTo ask the Chancellor of the Exchequer what representations he has had in relation to the imposition of VAT at 17.5 per cent., on sanitary protection products for women; what response he has made; what action he is taking; what was the yield of the tax on these products in each of the last three years for which figures are available; and if he will make a statement. [16347]
§ Mr. Heathcoat-Amory[holding answer 27 February 1996]: Because VAT is intended to be a broad-based tax on consumer expenditure generally, sanitary protection products for women have been taxed at the standard rate 543W from the outset. The revenue yield is approximately £35 million a year. Around 160 representations for tax relief have been received since April 1995.
Since the last Labour Government agreed with other EU member states in 1977 that the UK would not extend the scope of its existing zero-rates, there is no possibility now of zero-rating these products.