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=== European Union ===
In 2016, the United Kingdom proposed that member states should be allowed to decide whether to continue to apply VAT to menstrual hygiene products. This led to the introduction of Directive 2022/542/EC. This modified Annex III of Directive 2006/112/EC allowing "pharmaceutical products used for medical and veterinary purposes, including products used for contraception and female sanitary protection, and absorbent hygiene products" to be zero rated.
In the time between the proposal and the legislation, some EU countries made use of their limited number of reduced rate items to decrease taxes on sanitary items.
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