5.5% VAT on feminine hygiene products
Article 10 of the 2016 Finance Act adds feminine hygiene protection products to the list of goods subject to the reduced VAT rate of 5.5% (article 278-0 bis of the general tax code), instead of the standard 20% rate. The measure applies to transactions from 1 January 2016.
Measure originators
A positive amount is revenue or savings for public finances; a negative amount is a cost or lost revenue.
Measure impact
VAT on pads, tampons and other period products falls from 20% to 5.5%, i.e. a price reduction including tax of about 12% if fully passed on. The Government estimated its cost at about €55 million a year.
Official references
Sources
Procedure timeline
Follow the progress of this fiscal measure through the different stages of the parliamentary procedure.
Administrative implementation
Entrée en vigueur de la mesure et mise en œuvre par l'administration
Possible referral to Constitutional Council
Décision de conformité / censure partielle
President of the Republic signature
Publication au Journal officiel
National Assembly has the final say
Si échec CMP
Council of Ministers
Validation interne