Question to the HM Treasury:

To ask the Chancellor of the Exchequer, what recent assessment he has made of the potential merits of removing VAT on period pants.

The women’s sanitary products VAT zero rate applies to those products which were previously subject to the reduced rate of 5 per cent, for example, tampons and pads. It also applies to reusable menstrual products, such as menstrual cups, to provide greater choice and more sustainable options for those who use sanitary products. The Government is looking into whether this important zero-rating is being passed on to consumers.

The relief does not include articles of clothing, such as period underwear. Such exclusions are designed to ensure that the relief is properly targeted.

The Government keeps all taxes under review, including considering impacts on pricing, and welcomes representations to help inform future policy decisions.