VAT (Sanitary Products) (Hansard, 18 June 1997)

HC Deb 18 June 1997 vol 296 c231W 231W

§ Mr. Ivan Lewis
To ask the Chancellor of the Exchequer if he will consider removing value added tax on women's sanitary products. [2259]

§ Dawn Primarolo
No. In a broadly based tax like VAT many essential goods and services are taxed, and it is not possible to single out sanitary protection for special treatment.
VAT on sanitary protection is included into the category of products which have been taxed at the standard rate since VAT was introduced. The EC 6th Directive, agreed in 1977, prohibits extensions of zero-rates.