Subject	Predicate	Object
0SnOFebX	a	Resource
		Answer
		Written answer
	answer has question	dax5KmWh
	answer has answering person	David Michael Gauke
	answer text	<p>A reduced rate of VAT of 5% currently applies to female sanitary products. This has been in place since 2001 and is the lowest rate possible under EU law.</p><p>The application of VAT in the EU, including rates and flexibilities afforded to member states in this regard, is governed by EU law. The Government cannot introduce a new zero rate as this would require a change to EU VAT legislation, which would require a proposal from the European Commission and the unanimous agreement of all 28 member states.</p>
	answer given date	2014-06-12
	answer has answering body	HM Treasury
	written answer has answering body	HM Treasury
HM Treasury	answering body has written answer	0SnOFebX
HM Treasury	answering body has answer	0SnOFebX
dax5KmWh	question has answer	0SnOFebX
David Michael Gauke	answering person has answer	0SnOFebX