Question to the HM Treasury:

To ask the Chancellor of the Exchequer, what assessment his Department has made of the effect of excluding period pants over a certain size from classification as a sanitary product for VAT purposes on the mental health of young women.

At Spring Budget on 11 March 2020, the Chancellor of the Exchequer announced that a zero rate of VAT will apply to women’s sanitary products from 1 January 2021, at the end of the transition period. This will apply to those products which are currently subject to the reduced rate of 5 per cent, for example, tampons and pads, and to reusable menstrual products, such as keepers.

The relief specifically excludes articles of clothing, such as period pants. Such exclusions are designed to ensure that the relief is properly targeted, since difficulties in policing the scope of the relief create the potential for litigation, erosion of the tax base and a reduction in revenue. Under existing rules period pants may already qualify for the zero rate, if they have been specifically designed to be worn by a child, meet the sizing criteria, and are held out for sale specifically for use by girls under the age of 14 years old.

Details are provided in VAT Notice 714: zero-rating young children's clothing and footwear: https://www.gov.uk/government/publications/vat-notice-714-zero-rating-young-childrens-clothing-and-footwear/vat-notice-714-zero-rating-young-childrens-clothing-and-footwear#items-suitable-only-for-young-children.