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Tampon tax: Difference between revisions - Wikipedia

Tampon tax: Difference between revisions

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Feminine hygiene article
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There is a zero rate of VAT applying to women's sanitary products in the UK.<ref name="tampon-tax-abolished"/><ref name=":8"/> The United Kingdom had levied a [[value-added tax (United Kingdom)|value-added tax]] on sanitary products since it joined the [[European Economic Community]] in 1973. This rate was reduced to 5% specifically for sanitary products in 2000 with lobbying from [[Member of Parliament]] [[Dawn Primarolo]] saying that this reduction was "about fairness, and doing what we can to lower the cost of a necessity."<ref name="theweek: UK News"/> This is the lowest rate possible under the [[European Union]]'s [[European Union value added tax|value added tax law]], which as of 2016 does not allow a reduction to zero rates. The only goods that can be zero rated are those with historic zero rates that have been applied continually since before 1991.<ref>{{cite news|title=Reality Check: Does the EU control UK VAT rates?|url=https://www.bbc.co.uk/news/uk-politics-eu-referendum-36430504|work=BBC News|date=3 June 2016}}</ref> The [[UK Independence Party]] raised the issue in the [[2015 United Kingdom general election|2015 general election]] with promised to withdraw from the European Union and allow the zero rate. Prime Minister [[David Cameron]] commented, when prompted, that the tampon tax campaign was "long-standing" and a complicated issue within the European Union.<ref name="BBC: international"/> In England, one in ten women between 14 and 21 cannot afford menstrual management products.<ref>{{cite web|url=https://plan-uk.org/media-centre/plan-international-uks-research-on-period-poverty-and-stigma|title=Plan International UK's Research on Period Poverty and Stigma|date=December 20, 2017|website=Plan International UK|access-date=May 27, 2018}}</ref><ref>{{cite news|url=https://www.independent.co.uk/life-style/health-and-families/one-in-10-young-women-struggle-to-afford-pads-and-tampons-a8008671.html |archive-url=https://ghostarchive.org/archive/20220526/https://www.independent.co.uk/life-style/health-and-families/one-in-10-young-women-struggle-to-afford-pads-and-tampons-a8008671.html |archive-date=May 26, 2022 |url-access=subscription |url-status=live|title=Period Poverty: Why One in 10 Young Women Struggle to Afford Pads and Tampons|last=Rowlingson|first=Karen|date=October 21, 2017|website=The Independent|access-date=May 27, 2018}}</ref>
 
[[Laura Coryton]] led a "Stop taxing periods, period" campaign with an online petition to have the European Union remove the value-added tax for sanitary products.<ref name="Coryton"/> [[George Osborne]] mentioned the petition by name in his 2015 [[Autumn Statement]] pledge to end the tampon tax at the European Union level. The petition platform's CEO cited the campaign as an example of successful [[clicktivism]],<ref name="Clicktivism"/> with over 320,000 signatures.<ref name="BBC: wiki"/><ref name="Ind_student"/> In March 2016, Parliament created legislation to eliminate the tampon VAT, following a budget amendment by opposition Labour MP [[Paula Sherriff]].<ref name=":7">{{Cite news|last=Collinson|first=Patrick|url=https://www.theguardian.com/uk-news/2020/mar/06/budget-2020-chancellor-plans-to-finally-end-tampon-tax|title=Budget 2020: chancellor plans to finally end tampon tax|date=2020-03-06|work=The Guardian|access-date=2020-03-07|language=en-GB|issn=0261-3077}}</ref><ref name="BBC: wiki"/><ref name="Ind_Cameron"/> It was expected to go into effect by April 2018 but did not do so; several British women protested for it publicly while displaying blood stains from their periods.<ref name="WaPo: Garcia"/> On 3 October 2018, new EU VAT rules were put forward by the European Parliament which will allow EU countries to stop taxing sanitary products, but these will not come into effect until 2022.<ref>{{cite news|title=Germany scraps 'tampon tax,' as menstrual products not a 'luxury'|url=https://www.dw.com/en/tampon-tax-germany-menstruation/a-51154597|website=Deutsche Welle|date=7 November 2019|quote=Starting in 2022, the 5% threshold will be eliminated, and then all EU members could get rid of the tampon tax completely.}}</ref><ref>{{Cite news|url=https://www.telegraph.co.uk/politics/2018/01/18/eu-rules-forcing-britain-keep-tampon-tax-will-apply-years-brexit/|title=EU rules forcing Britain to keep tampon tax will apply for years after Brexit|last=Crisp|first=James|date=2018|work=The Telegraph|access-date=2018-09-28|language=en-GB|issn=0307-1235|url-access=subscription}}</ref> The [[Brexit|UK left the EU]] in January 2020, and following the end of the transition period (at the beginning of 2021) the tampon tax was abolished in the UK, meaning there is now a zero rate of VAT applying to women's sanitary products.<ref name="tampon-tax-abolished"/><ref name=":8"/> Research published by [[Tax Policy Associates]] in November 2022 suggested that savings resulting from the abolition of the tax had been retained by retailers, rather than passed onto women.<ref>{{Cite news|url=https://www.theguardian.com/society/2022/nov/10/uk-retailers-not-passing-on-tampon-tax-savings-to-women-report-says|title=UK retailers not passing on tampon tax savings to women, report says|date=2022-10-11|work=The Guardian|access-date=2022-10-11|language=en-GB}}</ref>
 
====Scotland====
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Menstrual hygiene products are considered by many states within the United States as "tangible individual property" resulting in additional sales tax. This additional tax increases the overall price and further limits accessibility to menstrual hygiene products to lower-income women. These products are classified as medical devices but are not eligible for purchase through government funded assistance programs.<ref>{{Cite journal|last1=Rozema|first1=Kyle|last2=Cotropia|first2=Christopher Anthony|date=2018-03-29|title=Who Benefits from Repealing Tampon Taxes? Empirical Evidence from New Jersey|journal=Journal of Empirical Legal Studies|language=en|location=Rochester, NY|volume=15|issue=3|pages=620–647|doi=10.1111/jels.12188|ssrn=3233238|s2cid=158145756}}</ref>
 
In the United States, almost all states tax "tangible individual property" but exempt non-luxury "necessities": groceries, [[medical prescription|prescriptions]], [[prosthetics]], agriculture supplies, and sometimes clothes—the exemptions vary between states.<ref name="WaPo: Garcia"/> Most states charge sales tax for women's pads and tampons.<ref name=":0">{{Cite news|url=https://www.usatoday.com/story/news/world/2018/04/18/scotland-end-period-poverty-tampon-tax/502020002/|title=Women get their periods every month – and it's incredibly expensive|work=USA TODAY|access-date=2018-10-15|language=en}}</ref> Five states do not have a state sales tax (Alaska, Delaware, Montana, New Hampshire, and Oregon), and {{As of|2019|6|lc=yes|df=}}, thirteen US states specifically exempted essential hygiene products: Utah,<ref name="auto1">{{Cite web | url=https://www.newsweek.com/even-utah-ending-discriminatory-tampon-tax-whos-next-opinion-1477143 |title = Even Utah is ending the discriminatory tampon tax. Who's next? &#124; Opinion|website = [[Newsweek]]|date = 2019-12-13}}</ref> Ohio,<ref name=Fox19>{{Cite news | url=https://www.fox19.com/2019/11/07/ohios-tampon-tax-is-no-more/ | title=Ohio's 'tampon tax' is no more | website=Fox 19 Now | date=7 November 2019 | agency=Associated Press }}</ref> California, Connecticut, Florida, Illinois, Maryland, Massachusetts, Minnesota, New Jersey, New York, Nevada, Pennsylvania, and Rhode Island.<ref name="WaPo: Garcia"/><ref name="USAT: NY"/><ref>{{Cite news|url=https://splinternews.com/these-are-the-u-s-states-that-tax-women-for-having-per-1793848102|title=These are the U.S. states that tax women for having periods|last=Hillin|first=Taryn|work=Splinter|access-date=2017-12-15|language=en-US}}</ref><ref>{{Cite news|url=https://www.ktnv.com/news/national/democracy-2018/election-results-2018-nevada-ballot-questions-1-6|title=Election Results 2018: Nevada Ballot Questions 1–6|work=KNTV|access-date=2018-11-07|language=en-US}}</ref><ref name=":3">{{Cite news|url=https://www.nytimes.com/2019/07/12/us/tampon-tax.html|title=22 States Considered Eliminating the 'Tampon Tax' This Year. Here's What Happened.|last=Zraick|first=Karen|date=2019-07-12|work=The New York Times|access-date=2019-07-21|language=en-US|issn=0362-4331}}</ref> California repealed the tax in its 2019 state budget, but only for the two-year duration of the budget. Seven other states have introduced such legislation, most recently Nebraska, Virginia, and Arizona.{{citation needed|date=November 2019}} In November of 2021, Michigan ended its tampon tax.<ref>{{Cite web|title=Whitmer - Gov. Whitmer Signs First Bill Repealing Tampon Tax, Drives Down Costs for Families|url=https://www.michigan.gov/whitmer/0,9309,7-387-90499-571973--,00.html|access-date=2021-12-29|website=www.michigan.gov}}</ref>
 
Many federal assistance programs such as [[Supplemental Nutrition Assistance Program|SNAP]] (Supplemental Nutrition Assistance Program) and [[WIC]] (Women, Infants and Children) do not allow the use of those funds for products such as pads or tampons despite the products' classification as medical devices. The IRS does not classify female products as medical devices, thus blocking women from buying them with pre-tax dollars in both flexible spending accounts and health savings accounts.<ref>{{Cite news|url=https://www.tennessean.com/story/news/education/2018/08/14/lack-feminine-hygiene-products-keeps-girls-out-school/948313002/|title=Teen girls are missing school because they don't have access to feminine hygiene products|work=The Tennessean|access-date=2018-11-02|language=en}}</ref>
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In 2019, House representative [[Grace Meng]] introduced the Menstrual Equity for All bill. The bill would ensure menstrual products are free and un-rationed in schools, jails, shelters, and in all public federal buildings with federal funds. This bill proposes that menstrual products are covered under Medicaid to limit financial barriers for low-income women. The bill would also mandate large employers to free period products to employees.<ref>{{cite press release|url=https://meng.house.gov/media-center/press-releases/meng-unveils-bold-proposal-to-provide-menstrual-equity-to-all|title=Meng Unveils Bold Proposal to Provide Menstrual Equity to All|date=26 March 2019|website=Congresswoman Grace Meng}}</ref> Since being introduced in the House, the bill is under review by the appropriate subcommittee.<ref>{{cite web|url=https://www.govtrack.us/congress/bills/116/hr1882|title=H.R. 1882 (116th): Menstrual Equity For All Act of 2019|website=govtrack}}</ref>
 
There have been some changes to the tampon taxes, but most of these changes are at the state or city level. On a smaller scale, individual cities have also changed their laws in favor of eliminating the tampon tax (e.g. [[Denver, Colorado]]).<ref>{{Cite web | url=https://thehill.com/homenews/state-watch/435993-denver-unanimously-votes-to-remove-taxes-from-tampons-and-pads |title = Denver unanimously votes to remove 'tampon tax'|date = March 27, 2019}}</ref> Maine eliminated the tax in 2022. <ref>{{Cite web |title=HP0162, LD 206, item 1, An Act To Exempt Feminine Hygiene Products from Sales Tax |url=https://legislature.maine.gov/legis/bills/bills_128th/billtexts/HP016201.asp |access-date=2022-07-30 |website=legislature.maine.gov}}</ref>
 
==== California ====
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Companies involved in supplying the necessary feminine hygiene products (tampons and pads) for complete menstrual care in the restrooms of schools include WAXIE and Hospeco. They also supply various options for menstrual product dispensers that have a time delay mechanism to prevent products from being overused and/or abused.<ref>{{cite web|url=http://info.waxie.com/ab10-menstrual-care|title=AB10 Menstrual Care |publisher=Waxie Sanitary Supply |language=en|access-date=2018-11-02}}</ref><ref>{{cite web|url=https://www.hospeco.com/assets/user/documents/HSC_school_rules_L-HSC-0113-S_online.pdf|title=Do you know the new school rules?|publisher=HOSPECO}}</ref>
 
In June 2019, menstrual products were exempted from the sales tax in the state budget, but only for the two-year duration of the budget. <ref name=":3" />
 
In July 2021, California passed AB 150, making the menstrual-product tax exemption permanent. <ref>{{Cite web|url=https://leginfo.legislature.ca.gov/faces/billNavClient.xhtml?bill_id=202120220AB150|title = Bill Text - AB-150 Sales and Use Tax Law: Personal Income Tax Law: Corporation Tax Law: Budget Act of 2021}}</ref>
 
In September 2021, California passed AB367, requiring public schools grades 6-126–12, California State University and community college districts, as well as encouraging the Regents of the University of California and private institutions of higher learning to provide free menstrual products.<ref>{{Cite web|url=https://leginfo.legislature.ca.gov/faces/billTextClient.xhtml?bill_id=202120220AB367|title=Bill Text - AB-367 Menstrual products}}</ref>
 
==== New York ====
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==== Michigan ====
On November 5, 2021, Michigan Governor [[Gretchen Whitmer]] signed into law bill SB 153<ref>{{Cite web | url=https://www.michigan.gov/whitmer/0,9309,7-387-90499_90640-572045--,00.html#:~:text=%2D%20Today%2C%20Governor%20Gretchen%20Whitmer%20signed,the%20course%20of%20a%20lifetime. |title = Gov. Whitmer Signs Second Bill Repealing Tampon Tax, Drives Down Costs for Families |date = 2021-11-05}}</ref> repealing the tax on feminine hygiene products. The bill went into effect 90 days later on February 3, 2022<ref>{{Cite web | url=https://www.wzzm13.com/article/news/local/michigan/tampon-tax-bill-in-effect/69-11b7bcbf-48a6-4176-8d11-4e35ea766e8f |title = 'Tampon tax' in Michigan ends Thursday |date = 2022-02-03}}</ref>
 
====Other states====
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=== Kenya ===
In 2004, Kenya became the first country to exempt menstrual products from Value Added Tax.<ref>{{Cite news |last=Kamau |first=Macharia |date=9 June 2009 |title=Sanitary towel usage still low despite tax cuts |work=The Standard |url=https://www.standardmedia.co.ke/business/article/1144016386/sanitary-towel-usage-still-low-despite-tax-cuts |access-date=19 February 2023}}</ref> In 2011, Kenya exempted imported menstrual products from excise tax.<ref>{{Cite web |last=Kenya Revenue Authority |date=2021 |title=Value Added Tax Act No. 35 of 2013 (Rev 2021) |url=https://www.kra.go.ke/images/publications/VAT-Act--2013-Revised-2021.pdf |archive-url=https://web.archive.org/web/20220717231536/https://kra.go.ke/images/publications/VAT-Act--2013-Revised-2021.pdf |archive-date=16 March 2022 |access-date=19 February 2023}}</ref> In 2016, Kenya exempted the raw materials used for the manufacture of menstrual products from the 16% value added tax (VAT) and 25% excise tax.<ref>{{Cite web |date=2020-12-12 |title=Treasury gives sanitary pads manufacturers shot in the arm |url=https://www.businessdailyafrica.com/bd/corporate/companies/treasury-gives-sanitary-pads-manufacturers-shot-in-the-arm-2126886 |archive-url=https://web.archive.org/web/20230219232958/https://www.businessdailyafrica.com/bd/corporate/companies/treasury-gives-sanitary-pads-manufacturers-shot-in-the-arm-2126886 |archive-date=20 July 2022 |access-date=2023-02-19 |website=Business Daily |language=en}}</ref><ref>{{Cite web |title=Value Added Tax Amendment Bill No 40 of 2016 |url=http://kenyalaw.org/kl/fileadmin/pdfdownloads/bills/2016/ValueAddedTax_Amendment_BillNo40of2016.pdf |archive-url=https://web.archive.org/web/20230219234315/http://kenyalaw.org/kl/fileadmin/pdfdownloads/bills/2016/ValueAddedTax_Amendment_BillNo40of2016.pdf |archive-date=14 February 2017 |access-date=19 February 2023 |website=Kenya Law Website}}</ref>
 
The government also allocated Ksh 240M to provision of free sanitary pads to girls in public governmental schools through the National Sanitary Towel Programme. This increased to Ksh 400M in 2015. However, this funding declined to 260M in 2022/2023 budget.<ref>{{Cite web |date=2022-09-11 |title=How education law can end 'period poverty' for our girls |url=https://nation.africa/kenya/blogs-opinion/blogs/how-education-law-can-end-period-poverty-for-our-girls-3945214 |access-date=2023-02-20 |website=Nation |language=en}}</ref>
 
In 2016, the Kenyan parliament introduced an amendment to the Basic Education Act which guaranteed the provision of free, sufficient and quality sanitary towels to every girl child registered and enrolled in a public basic education institution who has reached puberty and the provision of a safe and environmentally sound mechanism for disposal of the sanitary towels.<ref>{{Cite web |title=Basic Education Act No. 14 of 2013 |url=http://www.kenyalaw.org:8181/exist/kenyalex/actview.xql?actid=No.%2014%20of%202013 |archive-url=https://web.archive.org/web/20230219233533/http://kenyalaw.org:8181/exist/kenyalex/actview.xql?actid=No.%2014%20of%202013 |archive-date=19 September 2015 |access-date=19 February 2023 |website=Kenya Law Website}}</ref> These began to be distributed in 2018.<ref>{{Cite web |title=Sanitary Towels Program |url=https://gender.go.ke/sanitary-towels-program/ |archive-url=https://web.archive.org/web/20230211052557/https://gender.go.ke/sanitary-towels-program/ |archive-date=7 December 2018 |access-date=2023-02-20 |website=State Department for Gender and Affirmative Action |language=en-US}}</ref><ref>{{Cite web |title=20 Places Around the World Where Governments Provide Free Period Products |url=https://www.globalcitizen.org/en/content/free-period-products-countries-cities-worldwide/ |access-date=2023-02-19 |website=Global Citizen |date=September 30, 2021 |language=en}}</ref> The government established a Menstrual Hygiene Management Policy in 2019.<ref>{{Cite web |date=1 May 2020 |title=Menstrual Hygiene Management Policy 2019-2030 |url=http://guidelines.health.go.ke:8000/media/Menstrual_Hygiene_Management_Policy_2019-2030-_May2020.pdf |archive-url=https://web.archive.org/web/20230220000634/http://guidelines.health.go.ke:8000/media/Menstrual_Hygiene_Management_Policy_2019-2030-_May2020.pdf |archive-date=20 February 2023 |access-date=20 February 2023 |website=Ministry of Health Kenya}}</ref>
 
=== Canada ===
In January 2015, the Canadian government recognised sanitary products as an essential item, ending the GST tax on all sanitary products.<ref name=":5">{{Cite web|url=http://www.canadianmenstruators.ca/|website=Canadian Menstruators|title=About the Campaign}}</ref> The Canadian government is currently{{when|date=November 2019}} debating whether to make menstrual products free in the workplace.<ref name=":6">{{Cite press release|url=https://www.canada.ca/en/employment-social-development/news/2019/05/government-proposes-free-menstrual-products-to-support-equality-in-the-workplace.html|title=Government proposes free menstrual products to support equality in the workplace|date=3 May 2019|website=Government of Canada}}</ref> The Government of Canada has published a Notice of Intent to the Canadian Gazette seeking feedback on providing free products in federally regulated workplaces; stakeholders and Canadians were able to feedback until July 2, 2019.<ref name=":6"/> Providing free menstrual products in workplaces is expected to bring better health and workplace productivity and reduced stigma around the conversation of menstruation.<ref name=":6"/> Under Part II of the Canada labour Code, employers are already required to provide toilet paper, soap, warm water, and a way to dry hands.<ref name="auto3">{{Cite web|url=http://gazette.gc.ca/rp-pr/p1/2019/2019-05-04/html/notice-avis-eng.html#ne1|title=Canada Gazette, Part 1, Volume 153, Number 18: GOVERNMENT NOTICES|last=Government of Canada|first=Public Works and Government Services Canada|date=2019-05-04|website=gazette.gc.ca|access-date=2019-11-15}}</ref> Women or gender non-conforming persons who require menstrual products make up 40% of the federal workforce,<ref name=":5" /> and the financial burden of sanitary products rests entirely on them, burdening or severely negatively impacting those who need them, adding required sanitation products will allow for greater equality in the workplace and more opportunity for people with lower income.<ref name="auto3"/>
 
On May 28, 2015, the Canadian Federal Government voted in favour of lifting the tampon tax federally.<ref name=":6" /> The tax was ultimately repealed July 1, 2015.<ref>{{Cite web|url=https://www.macleans.ca/uncategorized/trump-administration-faces-backlash-from-lawmakers-on-nafta/|title=Trump administration faces backlash from lawmakers on NAFTA |work=Maclean's |access-date=2019-11-15}}</ref> This was inspired by an online petition organized by Canadian Menstruators, an online advocacy group, which thousands of Canadians signed and presented to the Federal Government of Canada in Ottawa.<ref>{{Cite web|url=https://www.theloop.ca/the-tampon-tax-is-getting-nixed-on-canada-day/|title=Say goodbye to the 'tampon tax', Canada|last=Miranda|first=Matilda|website=The Loop|language=en-US|access-date=2019-11-15}}</ref>
 
Critics have pointed out that sanitary products are still taxed under tariffs under Canadian tariff laws.<ref name=":5"/>
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=== Indian Population and Menstruation ===
With a population of 355 million, India has approximately 88% of women who are unable to acquire safe menstrual products because of a lack of capital access. The menstrual products aren’taren't thought to be essential, therefore overpriced, and out of reach for over 70% of Indian women who menstruate.<ref>{{Cite journal |last=Garg |first=Suneela |date=April 2015 |title=Menstruation related myths in India: strategies for combating it |journal= Journal of Family Medicine and Primary Care|volume=4 |issue=2 |pages=184–186 |doi=10.4103/2249-4863.154627 |pmid=25949964 |pmc=4408698 }}</ref>
 
== Activism ==