Allow me to make clear at the outset that I support removing VAT from sanitary products, as I do not believe that these are a luxury item.
This is, of course, an important issue for many of my constituents and for people across the country. However, I regret to inform you that it is not within the UK Government's power to remove VAT from these products, so the amendment that was voted on would not have changed the situation. This has caused some misunderstanding about the nature of the vote that has taken place.
I therefore warmly welcome the statement made by the Treasury Minister, David Gauke, that the Government will push for the European Union to give us the flexibility to zero-rate sanitary products. This is the correct approach to resolving an issue that is decided by the EU. Voting through the matter in this knowledge would have caused some irritation amongst European colleagues and made the presentation of our case more difficult.
This is because VAT law is governed by the EU, with EU legislation determining a very specific set of products which may be zero-rated (have no VAT). As a result, the EU does not allow the UK, or any other member state, to extend unilaterally the scope of existing zero rates or to introduce new ones.
Consequently, the current 5 per cent rate of VAT on women's sanitary products is the lowest rate allowed under EU law.