Tampon tax

Feminine hygiene products are subject to tax in a number of countries

A tampon tax is a popular term used to call attention to the fact that tampons—and other feminine hygiene products used to manage menstrual flow—are subject to value-added tax, at odds with the tax exemption status granted to other products considered basic necessities. Proponents of tax exemption argue that tampons, sanitary napkins, menstrual cups and comparable products constitute basic, unavoidable necessities for women and thus should be made tax exempt.

Proponents argue that feminine hygiene products serving the basic menstrual cycle should be classified alongside other unavoidable, tax exempt necessities, such as groceries and personal medical items.[1][2] The BBC estimates that women—half of the global population—need to use feminine hygiene products for about a week each month for about 30 years.[3] While sales tax policy varies across jurisdictions, these products were typically taxed at the same rate as non-essential goods, such as in the United States, while other countries, such as the United Kingdom and Ireland, reduced or eliminated their general consumption tax on sanitary products.[3][2] When asked about equivalent exemptions for men, proponents argue that no male products, condoms included, are comparable to feminine hygiene products, since menstruation is biological and "feminine hygiene is not a choice".[1] As the vast majority of consumers of feminine hygiene products are women, the increased cost has been criticized as being discriminatory against women.[4] The tampon tax is not a special tax levied directly on feminine hygiene products.[2]

After the tax in Canada was removed mid-2015, women began protesting in other countries later that year.[1] On July 21, 2018, India eliminated the Goods and Services Tax (GST) of 12% from sanitary napkins.

Tax law by jurisdiction

  • Kenya was the first country to abolish sales tax for menstrual products, which occurred in 2004.[5]
  • In Australia, After an 18-year campaign, the 10 per cent tax on tampons and pads will be removed after states and territories agreed to make sanitary products exempt from the GST which will see the tax removed by January 1, 2019.[3]
  • Canada removed its tampon tax in mid-2015 following an online petition signed by thousands.[1]
  • India eliminated a controversial 12% tax on feminine hygiene products in 2018 after a year of lobbying.[6]
  • Ireland levies no value-added tax on tampons, panty liners, and sanitary towels. While other European Union countries are barred from creating zero-rated value added, Ireland's exemptions are grandfathered.[3]
  • Slovakia levies a 20% tax on sanitary products—the basic goods rate. A Slovakian film director commented that there are no plans to change the law and that east Europe missed elements of feminist change while living under communist government.[3]

United Kingdom

The United Kingdom has levied a 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."[7] This is the lowest rate possible under the European Union's value added tax law, which as of 2015 does not allow zero rates. The UK Independence Party raised the issue in the 2015 general election with promises 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.[3] In England, one in ten women between 14 and 21 cannot afford menstrual management products.[8][9]

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.[10] 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,[11] with over 320,000 signatures.[12][13] In March 2016, Parliament created legislation to eliminate the tampon VAT.[14][12] 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.[1] It will go into effect January 2022 at the earliest.[15]

Scotland

In July 2017, a pilot program began in Scotland to have free sanitary products available at schools and food banks for women who cannot afford them. Further to this half year pilot program, Scotland's opposition Labour Party intends to introduce a bill to make this permanent. Scotland is the first country to ban period poverty.[16]

A study by the WHO and UNICEF showed that one out of five women in Scotland have been forced to improvise with items including toilet paper and old clothes due to the high cost of commercial products.

United States

US states taxing tampons as of June 2017
  Tampons taxed
  Tampons not taxed
  No state sales tax

In the United States, almost all states tax "tangible individual property" but exempt non-luxury "necessities": groceries, prescriptions, prosthetics, agriculture supplies, and sometimes clothes—the exemptions vary between states.[1] Five states do not have a state sales tax (Alaska, Delaware, Montana, New Hampshire, and Oregon), and as of November 2017, nine states specifically exempted feminine hygiene products (Connecticut, Florida, Illinois, Maryland, Massachusetts, Minnesota, New Jersey, New York, and Pennsylvania).[1][2][17]

California Assembly member Cristina Garcia reported that California women each pay roughly US$7 per month over 40 years, constituting US$20 million in annual taxes. Garcia and Ling Ling Chang proposed a bill to remove the tampon tax in early 2016. At this period, only a handful of the country's states exempted tampons, and several others had no state sales tax. Garcia held that women were taxed "for being women" and bore an economic burden for having no other choice but to buy these products. Garcia and Chang added that the tax was "regulatory discrimination" that disproportionately affected poor women and women of color, and that it likely persisted due to social taboos against discussing menstruation.[1] Both houses of the California State Legislature voted to exempt tampons from taxation in June 2016,[2] but the bill was vetoed by the state's governor, Jerry Brown, three months later.[18]

In July 2016, New York State exempted feminine hygiene products from taxation, reducing the state's tax revenue by an estimated US$10 million annually.[2] Connecticut and Illinois also removed their tax in 2016, with Florida following suit in 2017.[19][20]

In the United States, nine states have eliminated the tampon tax, and seven states have introduced legislation. In January 2018, California rejected a proposal to eliminate tampon tax.[21]

A 2018 study found that "Low‐income consumers enjoy a benefit from the repeal of the tax by more than the size of the repealed tax. For high‐income consumers, the tax break is shared equally with producers. The results suggest that repealing tampon taxes removes an unequal tax burden and could make menstrual hygiene products more accessible for low‐income consumers."[22]

See also

References

  1. 1 2 3 4 5 6 7 8 Larimer, Sarah (January 8, 2016). "The 'tampon tax,' explained". The Washington Post. Archived from the original on December 11, 2016. Retrieved December 10, 2016.
  2. 1 2 3 4 5 6 Bowerman, Mary (July 25, 2016). "The 'tampon tax' and what it means for you". USA Today. Archived from the original on December 11, 2016. Retrieved December 10, 2016.
  3. 1 2 3 4 5 6 "'Tampon tax' paid around the world". BBC. August 21, 2016. Archived from the original on December 11, 2016. Retrieved December 10, 2016.
  4. ↑ Hunter, Lea (August 7, 2016). "The "Tampon Tax": Public Discourse of Policies Concerning Menstrual Taboo". Hinckley Journal of Politics. 17 (0). ISSN 2163-0798.
  5. ↑ Jones, Abigail (April 20, 2016). "The fight against period shaming is going mainstream". Newsweek. Retrieved December 10, 2016.
  6. ↑ https://edition.cnn.com/2018/07/22/health/india-tampon-tax-intl/index.html
  7. ↑ "Tampon tax: ministers promise to raise issue in Brussels". The Week UK. October 27, 2015. Retrieved December 10, 2016.
  8. ↑ "Plan International UK's Research on Period Poverty and Stigma". Plan International UK. December 20, 2017. Retrieved May 27, 2018.
  9. ↑ Rowlingson, Karen (October 21, 2017). "Period Poverty: Why One in 10 Young Women Struggle to Afford Pads and Tampons". The Independent. Retrieved May 27, 2018.
  10. ↑ News sources:
    • Staff writer (March 8, 2015). "International Women's Day 2015: Goldsmiths Women Who Made It Happen". buzzfeed.com/goldsmithsuol. Goldsmiths, University of London via BuzzFeed. Retrieved October 2, 2017.
    • Micklethwaite, Jamie (March 12, 2015). "Laura Coryton marched on Downing Street to present petition to end 'non-essential tax' on sanitary products". News Shopper. Retrieved October 2, 2017.
    • Cross, Charlotte (February 27, 2015). "Campaign to #EndTamponTax to go before George Osborne after topping 188,000 signatures". ITV News. Retrieved October 2, 2017.
  11. ↑ Butter, Susannah (January 7, 2016). "How Change.org boss Brie Rogers Lowery is clicking up an activism storm". London Evening Standard. Retrieved October 2, 2017.
  12. 1 2 White, Catriona (December 8, 2016). "Five women who aren't on Wikipedia but should be". BBC Three (online). Retrieved October 2, 2017.
  13. ↑ Hearing Istudent, Alice (February 23, 2016). "Tampon tax: How Laura Coryton started the 'Stop Taxing Periods' campaign while still a student". The Independent. Retrieved October 2, 2017.
  14. ↑ Mortimer, Caroline (March 21, 2016). "Tampon tax: David Cameron announces end to vat on sanitary products in House of Commons". The Independent. Retrieved October 2, 2017.
  15. ↑ Crisp, James (2018). "EU rules forcing Britain to keep tampon tax will apply for years after Brexit". The Telegraph. ISSN 0307-1235. Retrieved 2018-09-28.
  16. ↑ https://www.bbc.com/news/av/uk-england-hampshire-43148080/period-poverty-helping-homeless-and-vulnerable-women
  17. ↑ Hillin, Taryn. "These are the U.S. states that tax women for having periods". Splinter. Retrieved 2017-12-15.
  18. ↑ Bernstein, Sharon (September 13, 2016). "California governor vetoes bill to repeal tampon tax". Reuters. Archived from the original on December 11, 2016. Retrieved December 10, 2016.
  19. ↑ Staff writer (September 14, 2016). "Why is the US 'tampon tax' so hated?". BBC News. Retrieved October 2, 2017.
  20. ↑ Pearson, Catherine (May 26, 2017). "Florida Just Became The Latest State To Abolish The 'Tampon Tax'". The Huffington Post. Retrieved October 2, 2017.
  21. ↑ "Women get their periods every month — and it's incredibly expensive". USA TODAY. Retrieved 2 May 2018.
  22. ↑ Cotropia, Christopher; Rozema, Kyle (2018-08-14). "Who Benefits from Repealing Tampon Taxes? Empirical Evidence from New Jersey". Journal of Empirical Legal Studies. 15 (3): 620–647. doi:10.1111/jels.12188. ISSN 1740-1453.
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