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Sanitary Protection: Taxation

Question for HM Treasury

UIN 227738, tabled on 17 March 2015

To ask Mr Chancellor of the Exchequer, if he will propose at an EU level (a) a review of the EU's classification of women's sanitary products as luxury items and (b) an end to the 5 per cent tax rate on such items.

Answered on

19 March 2015

Female sanitary products are not classified as luxury items. Indeed, a reduced rate of VAT of 5 per cent currently applies to female sanitary products. This has been in place since 2001 and is the lowest rate possible under EU law.

Answered by

Treasury