§ Mr. BurstowTo ask the Chancellor of the Exchequer what estimate the Treasury has made of the VAT revenue per annum from 2001 on(a) tampons, (b) menstrual towels, (c) panty liners, (d) light use continence pads and (e) heavy use continence pads. [122102]
§ Dawn Primarolo[holding answer 15 May 2000]: As a result of the 2000 Budget, from January 2001 the Government are cutting VAT on all women's sanitary protection products from 17.5 per cent. to 5 per cent.—the lowest level allowed. The VAT revenue per annum from 2001 on (a) tampons, (b) menstrual towels and (c) panty liners is estimated to be £5 million, £5 million, and negligible, respectively. Light use continence pads and heavy use continence pads are already zero-rated when supplied to incontinent people. Data on standard-rated sales of continence products are not directly available.