91997E2434

WRITTEN QUESTION E-2434/97 by Terence Wynn (PSE) to the Commission (11 July 1997)

Subject: VAT on Women's sanitary products

The current EU rate of VAT on sanitary products is 5%.

Does the Commission envisage that this could be reduced to a zero-rate in the near future?

Answer given by Mr Monti on behalf of the Commission (18 September 1997)

Under current Community legislation Member States may apply a reduced rate of at least 5% to sanitary protection products (Article 12(3)(a) and Annex H (category 3) of the 6th VAT Directive 77/388/EEC ((OJ L 145, 13.6.1977. ))). This arrangement is an option only and in fact most Member States impose the standard rate on sanitary products for women.

The following rates are applied:

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The current situation will be subject to revision in the context of the introduction of the new common system of VAT which will address the question of VAT rate harmonisation. More details on the Commission plans in this area are to be found in the programme adopted in July 1996 ((COM(96) 328 final. )).

Under Community law zero-rating is permitted for a transitional period and for a limited number of items only. Member States are not allowed to introduce a zero-rate on new goods or services. The Commission does not envisage to propose making new zero-rates possible.