evidence: This briefing discusses the way sanitary protection is charged VAT - more specifically, the Labour Government’s introduction of a 5% rate from 1 January 2001, which was then the lowest rate then permissible due to EU VAT rules, and, more recently, with the UK's departure from the EU, the current Government’s introduction of a zero rate from 1 January 2021. VAT on sanitary protection (532 KB , PDF) [...] There has been a long-running campaign against any VAT being charged on sanitary protection – the so-called ‘tampon tax’ – and for it to be zero-rated in the same way as food, children’s clothing and books. However, in the past EU-wide rules on VAT rates have been an obstacle to doing this. Although the EU agreement on VAT rates has allowed Member States, should they choose, to charge a reduced rate of VAT – between 5% and 15% – on certain specified supplies, including sanitary protection, the introduction of a new zero rate would contravene these rules.