On 24 March 2016 HMRC published a note on it’s website indicating that from some future date the VAT rate to be applied to women’s sanitary products would reduce from 5% to 0%.
There is no indication of when the change will be made. As it stands the VAT lock legislation the government introduced makes it illegal for it to change the rate of VAT applied to any supplies, even where the change would be to reduce the rate. Clearly no consideration was given to this possibility when the VAT lock legislation was drafted. We will have to wait and see how this apparent difficulty is handled by HMRC and the government.