Now that essential feminine hygienic and menstrual products, such as tampons or panty liners, have dropped from 17% VAT to 3% VAT, MP David Wagner (Déi Lénk) raised the question whether diapers will be included in a reduction as well. There are no plans in the pipeline, according to the Minister of Finance, Pierre Gramegna (DP), who nevertheless pushed for the lowering of VAT rates on feminine hygiene and menstrual products in May 2019.
Unlike women's products, nappies/diapers for adults with incontinence as well as nappies/diapers for young children "are not eligible for a reduced VAT rate," said the minister.
More concretely, for a VAT rate of a product to be lowered, it must appear on the Annex III list of a European directive (articles 98 to 130 of directive 2006/112 / Council EC of 28 November 2006 on the common system of value added tax) - which is not the case. "The Community legislation currently in force in this area does not allow the application of a reduced rate to be considered for the products in question", concluded Gramegna.
