Transforming adolescent menstrual health through policy: the role of value added tax exemptions in improving access to sanitary products
Issued Date
2024-06-05
Resource Type
eISSN
23970642
Scopus ID
2-s2.0-85195338151
Pubmed ID
38840125
Journal Title
Global health research and policy
Volume
9
Issue
1
Rights Holder(s)
SCOPUS
Bibliographic Citation
Global health research and policy Vol.9 No.1 (2024) , 19
Suggested Citation
Shomuyiwa D.O., Odey G.O., Ndep A.O., Ekerin O., Amesho J.N., Luvindao E., Manirambona E., Lucero-Prisno D.E. Transforming adolescent menstrual health through policy: the role of value added tax exemptions in improving access to sanitary products. Global health research and policy Vol.9 No.1 (2024) , 19. doi:10.1186/s41256-024-00358-x Retrieved from: https://repository.li.mahidol.ac.th/handle/20.500.14594/98755
Title
Transforming adolescent menstrual health through policy: the role of value added tax exemptions in improving access to sanitary products
Author's Affiliation
University of the Philippines Open University
University of Rwanda
University of Namibia
London School of Hygiene & Tropical Medicine
University of Port Harcourt
University of Calabar College of Medical Sciences
Mahidol University
University of Lagos
London School of Economics and Political Science
Global Health Focus Africa
Ministry of Health and Social Services
University of Rwanda
University of Namibia
London School of Hygiene & Tropical Medicine
University of Port Harcourt
University of Calabar College of Medical Sciences
Mahidol University
University of Lagos
London School of Economics and Political Science
Global Health Focus Africa
Ministry of Health and Social Services
Corresponding Author(s)
Other Contributor(s)
Abstract
In Namibia, the Value Added Tax (VAT) Amendment Act 2022, which reclassified the supply of sanitary pads as zero-rated, has significant implications for adolescent girls' menstrual health and education. The policy change responds to the need to address period poverty by making essential menstrual products more accessible and affordable. Menstruation is a normal biological process, and access to sanitary products is a human right. Taxing menstrual products reinforces gender inequalities and raises concerns about the basic rights and dignity of women and girls. The VAT-free policy creates a system to reduce the financial burden on girls and women, making it easier for them to manage their periods safely and with dignity. It has the potential to reduce absenteeism from school, ultimately improving educational outcomes for adolescent girls. However, VAT exemptions alone are insufficient to address the broader accessibility issues that impact menstrual hygiene. Evidence-based policies that focus on the availability and affordability of a full range of sanitary products, in conjunction with regulatory mechanisms for price and quality control, are necessary to ensure that menstrual products are safe, affordable, and accessible for all.
