VAT ON WOMEN'S SANITARY PRODUCTS

That this House is concerned about the level of Value Added Tax (VAT) levied on women's sanitary products, such as tampons and sanitary towels; notes that, whilst female sanitary products are subject to a five per cent rate of VAT, shaving razors are subject to a zero per cent rate, as are other essential items such as food and children's clothing; believes that sanitary products are also essential and should be subject to the zero per cent rate of VAT; further notes Treasury estimates that VAT on these products raises just £15 million in revenue per year; acknowledges that the setting of VAT rates is a matter for the EU; and calls on the Chancellor to urge the European Commission to bring forward a proposal to remove VAT from women's sanitary products as part of measures in the 2015 Budget.