We feel that the 5% tax on feminine hygiene items i.e. sanitary towels and tampons, it unfair for three main reasons; · Menstruating happens to all women, addressing this is a necessity not luxury. Woman have to meet these needs as it would be unhygienic and unpleasant for the woman experiencing her period to not use these items. It would be unhygienic for the person, and their environment for this not be addressed using the products. · Following on that these items are a necessity, not everyone can afford them. People on low incomes or experiencing homelessness will continue to menstruate and will need to manage this. Finding the money for this is not always easy and a reduction of 5% would make a big impact over the course of these women's situations. · By charging a 5% tax on these items you are directly discriminating half of the population. Women must meet their sanity needs, they do not choose to menstruate and if left, they would be ostracized within their social and work life. Women need to buy sanitary item, there is no choice. From the start of puberty to the end of her menopause a woman has to buy sanitary items, that is a lifelong expenditure. Why should they be taxed at a higher rate for an item considered a luxury if it is a necessary monthly purchase?