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VAT on reusable period pants

EDM (Early Day Motion) 1337: tabled on 11 January 2021

Tabled in the 2019-21 session.

This motion has been signed by 15 Members. It has not yet had any amendments submitted.

Motion text

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.