Question to the HM Treasury:

To ask Mr Chancellor of the Exchequer, with reference to paragraph 1.114 of the Spending Review and Autumn Statement 2015, what the evidential basis for the estimate of £15 million annual tax receipt on sanitary products; and to what range of products that estimate applies.

The £15m estimate of the annual VAT revenue from sanitary products is produced by HM Revenue and Customs and is consistent with the published estimate of the cost of the current 5% relief for sanitary products (available to view here: https://www.gov.uk/government/statistics/minor-tax-expenditures-and-structural-reliefs ).