HC Deb 19 June 1973 vol 858 c103W
Mrs. Doris Fisher

asked the Chancellor of the Exchequer what replies he has sent to women's groups which have written to him protesting against the imposition of VAT on sanitary protection.

Mr. Higgins

The replies have generally pointed out that VAT is in principle a broadly-based tax on consumption and therefore it will apply to some sectors of the economy which were not previously subject to indirect taxation. They stress the importance of bearing in mind that the tax burden was reduced on a wide range of goods when purchase tax

£p £p
Earnings 30.00
Family Allowance 0.90 0.90
National Insurance (Flat rate) -0.84 Unemployment Benefit 15.60
National Insurance (Graduated) -1.07 Earnings related supplement 6.85
Tax -2.85 Tax repayment 6.20
Net income 26.14 29.55
Column A shows the net income when in employment at Week 40.
Column B shows the net income when unemployed at Week 42.