VAT on reusable period pants

That this House welcomes the zero VAT rating of women’s menstrual products, applied from January 2021; commends the recognition that sanitary products are an essential item; regrets that one in 10 girls in the United Kingdom are unable to afford sanitary wear, resulting in detriment to their self-esteem, education and overall quality of life; recognises the sustainability and environmental benefits of reusable menstrual products such as period pants; regrets that such products will continue to attract VAT at the higher rate of 20% and will therefore remain unaffordable for many; calls for a level playing field for reusable menstrual period pants; calls for the Government to improve access to ecological and economical period pants; and urges the Government to update the provisions of HMRC Guidance VAT Notice 701/18 to allow period pants to be zero rated.