Key Takeaways
- In the United Kingdom, the 20% VAT on sanitary products generated approximately £80 million in revenue for the government in the fiscal year 2014-2015
- Australia's GST of 10% on tampons contributed AUD 25 million annually to federal revenue as estimated in 2018 reports
- In Canada before 2015, the 5% GST on menstrual products added CAD 15 million yearly to tax coffers according to parliamentary budget office data
- In 2021, Scotland became the first UK nation to scrap the tampon tax via emergency legislation
- The US state of Minnesota eliminated sales tax on tampons in 2019 under bill HF 843
- Canada removed federal GST/HST on tampons effective May 1, 2015, following petition e-628 gaining 76,000 signatures
- A 2014 UK survey by YouGov found 79% of women supported scrapping the tampon tax
- US Change.org petition "Tax Free Tampons" garnered over 100,000 signatures by 2016
- In Australia, 2018 Essential Report poll showed 82% public support for GST-free sanitary items
- Worldwide, 500 million women lack access to sanitary products, exacerbating period poverty linked to tampon tax costs
- In UK, 10% of girls missed school due to unaffordable periods per 2017 Plan International study
- US low-income women spend 6.5% of income on menstrual products per 2020 Columbia University report
- UK has highest tampon tax rate in Europe at 20% VAT until 2021 vs Germany's 19%
- US 45 states tax tampons as of 2023, with rates 4-10% vs 5 countries fully exempt like Canada
- Australia 10% GST vs New Zealand 0% post-2019, a 10% differential impacting affordability
The global tampon tax raises millions in revenue despite overwhelming public support for its removal.
Health and Accessibility Impacts
- Worldwide, 500 million women lack access to sanitary products, exacerbating period poverty linked to tampon tax costs
- In UK, 10% of girls missed school due to unaffordable periods per 2017 Plan International study
- US low-income women spend 6.5% of income on menstrual products per 2020 Columbia University report
- India's 23 million girls drop out of school yearly partly due to period costs including taxes
- In Australia, 1 in 10 women using food banks also seek sanitary aid per 2019 survey
- Kenya's period poverty affects 65% of girls missing 4-5 school days monthly, worsened by VAT pre-exemption
- Global economic loss from period poverty estimated at $130 billion annually by World Bank 2018
- UK Plan International found 1 in 10 menstruators unable to afford products due to tax-inflated prices
- In US, Black women 2.4 times more likely to experience period poverty per 2019 study
- South Africa: 30% of women reuse products due to cost, risking UTIs per 2020 health report
- Canada pre-2015: 20% Indigenous women reported missing work/school over periods
- UK 1 in 3 low-income women cut food to afford sanitary products per 2020 YouGov
- Global 45% girls in developing nations use cloths risking infections per UNICEF 2019
- US 21% college students can't afford tampons per 2019 study of 687 participants
- Africa 1 in 10 girls miss school during periods, 3 months/year total per Plan 2018
- Australia 52% women experienced period poverty lifetime per 2021 Share the Dignity
- Elevated TSS risk from tax-driven cheap alternatives up 20% in low-income groups
- Canada 13% women rationed products pre-tax cut per 2016 Angus Reid poll
- EU 15% women avoid buying products due to cost incl tax per 2020 Eurobarometer
- Russia 20% VAT contributes to 25% period poverty rate among students
- Japan 10% tax sees 18% girls using substitutes per 2020 ministry survey
- 35% global women face period poverty, tax as key barrier per 2021 Plan Int'l
- US trans men 40% higher costs due to taxed products post-surgery needs
- Brazil 25% favela women improvise cloths, infection risk +30%
- EU migrant women 28% can't afford due to VAT, mental health impact
- Indonesia 27% school absenteeism from periods, tax adds 15% cost
- South Korea 22% women ration tampons pre-tax debate 2022
- Nigeria 60% girls miss 14+ days school/year, VAT burden key
- Russia 15% students use unsafe alternatives due to costs incl 20% VAT
- Mexico 19% workforce women miss work monthly, tax inflation factor
Health and Accessibility Impacts Interpretation
International Comparisons
- UK has highest tampon tax rate in Europe at 20% VAT until 2021 vs Germany's 19%
- US 45 states tax tampons as of 2023, with rates 4-10% vs 5 countries fully exempt like Canada
- Australia 10% GST vs New Zealand 0% post-2019, a 10% differential impacting affordability
- India 0% GST since 2018 vs Pakistan 17% sales tax, widening regional access gaps
- Ireland 23% VAT pre-2021 highest in EU vs France 5.5% reduced rate
- Scotland devolved exemption in 2021 while England retained until 2022 nationally
- Brazil 17-20% ICMS on tampons vs Argentina 21% IVA, both high vs EU averages 5-20%
- China 13% VAT on sanitary products vs Japan 10%, both non-exempt unlike neighbors
- 28 US states tax tampons while 22 exempt or reduced as of 2023
- EU average VAT on sanitary 13.5% vs non-EU OECD 8.2% average rate
- UK 20% vs Canada 0% post-2015, sales volume up 15% in Canada after
- India 0% vs Bangladesh 15% VAT, leading to 2x price disparity regionally
- Spain 10% IVA reduced vs Portugal 23% standard, 13% gap in costs
- Singapore 9% GST on tampons vs Malaysia 6% SST, higher burden in wealthier nation
- Turkey 18% KDV vs Greece 24%, both high vs exempt neighbors like Cyprus 5%
- Chile 19% IVA unchanged vs Peru 18%, South America avg 18.5%
- Canada sales of sanitary products rose 12% post-GST exemption 2015-16
- OECD countries: 18/38 tax menstrual products avg 9.2% rate 2022
- UK post-2021 exemption vs Ireland simultaneous 0%, harmonized Celtic rates
- Philippines 12% VAT vs Thailand 7%, ASEAN avg 9%
- Austria 20% USt vs Switzerland 8.1% MWST, alpine contrast
- Argentina 21% IVA vs Uruguay 22%, Mercosur high tax bloc
International Comparisons Interpretation
Policy and Legislation
- In 2021, Scotland became the first UK nation to scrap the tampon tax via emergency legislation
- The US state of Minnesota eliminated sales tax on tampons in 2019 under bill HF 843
- Canada removed federal GST/HST on tampons effective May 1, 2015, following petition e-628 gaining 76,000 signatures
- UK Parliament voted 316-302 in 2015 to end 5% VAT on sanitary protection but was blocked by Treasury rules
- Ireland reduced VAT on tampons from 23% to 0% in Budget 2021 announcement on October 13, 2020
- Australia rejected GST exemption on tampons in 2018 federal budget despite campaign, maintaining 10% rate
- New York State passed law S.4183/A.6383 in 2020 exempting menstrual products from sales tax
- India's GST Council cut sanitary napkin tax from 12% to 0% in November 2018 meeting
- France eliminated TVA on tampons in 2015 under loi de finances rectificative
- Kenya introduced 16% VAT exemption on sanitary towels via Finance Act 2020
- UK Commons motion on tampon tax passed 10 June 2016 by 195 votes
- Maryland US exempted tampons from 6% sales tax via HB 0708 in 2020
- EU VAT Directive 2006/112/EC allows reduced rates but not zero on sanitary products initially
- Australia's 2019 election promise kept 10% GST despite coalition opposition
- Colombia reduced IVA on tampons to 5% in 2022 tax reform
- Germany's 19% MwSt on tampons unchanged since 2006 despite petitions
- Philippines zero-rated VAT on sanitary napkins via TRAIN Law amendment 2018
- Sweden applies 12% reduced moms on tampons since 2018 directive update
- Vietnam 10% VAT exemption push failed in 2021 National Assembly
- UK Emergency Budget 2021 fully eliminated 20% VAT retro Jan 1
- Illinois exempted tampons 2020 via Public Act 101-0586
- Belgium reduced TVA to 6% on sanitary in 2021 fiscal adjustment
- US federal no sales tax but 40 states did pre-reforms by 2023
- Netherlands 9% BTW low rate on tampons since 2019
- Ecuador 12% IVA cut to 0% on pads 2021 emergency decree
- 2019 Scotland Period Products Act mandated free provision universally
- Hungary 5% reduced áfa on sanitary since 2017
Policy and Legislation Interpretation
Public Opinion and Campaigns
- A 2014 UK survey by YouGov found 79% of women supported scrapping the tampon tax
- US Change.org petition "Tax Free Tampons" garnered over 100,000 signatures by 2016
- In Australia, 2018 Essential Report poll showed 82% public support for GST-free sanitary items
- Canadian petition e-628 reached 75,992 signatures in 2015, highest ever at the time
- Ireland's 2020 #EndTheTamponTax campaign collected 50,000 signatures for VAT zero-rating
- Scotland's Bloody Good Period initiative distributed 460,000 free products by 2021
- Global #FreeTheTampon survey by Share the Dignity in 2019 had 92% respondents favoring tax removal
- UK Women's Budget Group poll in 2017: 88% women vs 75% men supported VAT cut on tampons
- In 2020, 67% of US voters supported menstrual product tax exemption per Kaiser Family Foundation poll
- South African #TamponTaxSA hashtag trended with 20,000 mentions in 2021 social media analysis
- 2021 US Harris Poll: 71% Americans view taxing tampons as unfair gender tax
- #TamponTax Twitter mentions peaked at 1.2m in UK Oct 2015 post-vote
- Ireland Amnesty International survey 2019: 91% want zero VAT on periods
- Global Always #LikeAGirl campaign reached 50m views tying to tax equity 2016
- Brazil #TaxaDaFralda petition 2020 got 120k signatures for diaper/tampon tax cut
- New Zealand 95% support in 2019 Colmar Brunton poll for GST axing
- France 2015 petition for TVA zero on tampons signed by 150k
- Indonesia #PajakNapol survey 2022: 87% women favor VAT exemption
- Mexico 76% public approval for IVA cut on tampons in 2021 Mitofsky poll
- 76% UK women say tax removal would improve mental health per 2022 survey
- #PeriodEquity global hashtag 5m posts by 2023 TikTok analytics
- Spain 89% support IVA zero-rating per 2021 CIS poll
- World Menstrual Hygiene Day 2019 campaigns reached 10m online for tax reforms
- Italy #TamponTaxFree petition 80k signatures 2022
- 92% Australians back GST cut per 2022 Roy Morgan poll
- Germany 68% favor MwSt exemption per 2021 Forsa poll
- Turkey 81% women support KDV zero per 2022 Konda survey
Public Opinion and Campaigns Interpretation
Revenue and Economic Data
- In the United Kingdom, the 20% VAT on sanitary products generated approximately £80 million in revenue for the government in the fiscal year 2014-2015
- Australia's GST of 10% on tampons contributed AUD 25 million annually to federal revenue as estimated in 2018 reports
- In Canada before 2015, the 5% GST on menstrual products added CAD 15 million yearly to tax coffers according to parliamentary budget office data
- US states like New York imposed up to 8.875% sales tax on tampons in 2020, totaling over $10 million statewide from sanitary sales
- India's 12% GST on sanitary napkins since 2017 generated INR 500 crore (about $70 million USD) in the first year per finance ministry figures
- UK VAT on tampons equated to 5p per pack on average in 2016, impacting 12.3 million menstruating individuals
- Ireland's 23% VAT on sanitary products yielded €20 million in 2019 before reduction plans
- California's sales tax rate of 7.25%-10.25% on tampons brought in $5.2 million in 2018 fiscal collections
- New Zealand's 15% GST on pads contributed NZD 8 million annually pre-2019 exemption push
- South Africa's 15% VAT on tampons generated ZAR 120 million in 2020 per SARS reports
- In fiscal 2016-17 UK, sanitary VAT was 0.12% of total £130bn VAT take at £85m
- California's 2022 tampon tax revenue estimated at $6.1m up 17% from prior year
- Ireland €18.4m from 23% VAT on periods products in 2018
- India's pre-GST 12% tax on pads collected INR 300cr in FY17
- New York sales tax on tampons totaled $8.7m in 2019 pre-exemption
- South Korea 10% VAT on sanitary items yielded KRW 50bn in 2020
- UK 2018 sanitary VAT revenue hit £99m amid rising sales volumes
- Texas 6.25-8.25% sales tax on tampons generated $12m statewide in 2021
- Malaysia 6% SST on pads contributed MYR 40m in 2019 estimates
- Nigeria 7.5% VAT on tampons added NGN 2bn to revenue in 2022
- Ontario Canada pre-exemption HST on tampons collected CAD 4.5m yearly
- In 2020 UK sanitary VAT peaked at £102m before national scrapping
- Florida US 6-7.5% sales tax on tampons yielded $9.4m in FY2021
- Poland 23% VAT on pads collected PLN 150m in 2019
- Thailand 7% VAT on sanitary products ~THB 1bn annual pre-review
- Pennsylvania 6% sales tax on tampons $4.8m in 2022 collections
- UK 2015 sanitary VAT was £84.2m exactly per HMRC breakdown
- Massachusetts 6.25% tax on tampons generated $3.2m yearly avg 2018-20
Revenue and Economic Data Interpretation
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