Law Clinic makes submissions regarding expanding the list of zero-rated VAT items

BY E-MAIL: vatsubmissions@treasury.gov.za

24 May 2018

ATTENTION: THE INDEPENDENT PANEL REGARDING REVIEW OF LIST OF ZERO- RATED ITEMS

To whom it may concern

RE: WRITTEN SUBMISSION: ADDING FEMININE HYGIENE PRODUCTS TO LIST OF ZERO-RATED VAT ITEMS

  1. The Stellenbosch University Law Clinic (“the Clinic”) has become aware of the public call for submissions on the expansion of the recognised list of zero-rated VAT items and hereby records its intent to make submissions in this regard.
  2. The Clinic submits that feminine hygiene products (also referred to as menstrual hygiene products) should be included in section 11 of the Value-Added Tax Act1 as a zero-rated good for VAT purposes, on the basis that these products constitute a basic and essential need item. Because feminine hygiene products remain largely inaccessible to underprivileged females,2 many resort to risky, unhygienic options in order to manage their personal hygiene and well-being which, in turn, poses serious health risks.3
  3. The Clinic is concerned that this financial impediment to vital healthcare products adversely impacts upon females’ constitutional rights, including the right to freedom and security of the person, the right to bodily and psychological integrity, and the right to human dignity. Further, since it is estimated that one-third of female learners in South Africa fail to attend schools when they menstruate as they cannot afford feminine hygiene products,4 the right to education, protected by section 29 of the Constitution, may also be infringed.
  4. The Clinic submits that National Treasury should take note of the abolishment of the VAT levy on these items in other countries, including Kenya, Mauritius, Nigeria, Tanzania and Seychelles,5 and consider implementing the same reform in South Africa.
  5. The Clinic therefore submits that it is in the best interest of poor and marginalised females to add feminine hygiene products to the list of zero-rated VAT items. The Clinic firmly believes that this decision would ultimately promote the constitutional vision, as set out in the preamble of the Constitution, to improve the quality of life for all citizens.
  6. The Clinic confirms that it is desirous of continuous involvement in this process and kindly requests that it be notified of further future public participation opportunities.
  7. Kindly confirm receipt of this submission.

Yours faithfully

STELLENBOSCH UNIVERSITY LAW CLINIC

DR T BROODRYK

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Stellenbosch University Law Clinic • Universiteit Stellenbosch Regskliniek

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