Question to the HM Treasury:

To ask the Chancellor of the Exchequer, what assessment he has made of the potential merits of including reusable and environmentally sustainable menstrual products in sanitary products that are supplied at the zero rate of VAT.

A zero rate of VAT has applied to women’s sanitary products since 1 January 2021. This applies to those products which were previously subject to the reduced rate of 5 per cent, for example, tampons and pads, and also includes reusable and environmentally sustainable menstrual products, such as keepers.

The relief specifically excludes articles of clothing. 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.