Which group of products is subject to a 5% VAT rate?

The correct response indicates that women's sanitary products are subject to a 5% VAT rate, which aligns with the UK's approach to certain essential items. Historically, women's sanitary products have faced conversations regarding their tax status, leading to a lower VAT rate aimed at mitigating costs for consumers and acknowledging their necessity for health and hygiene.

In the UK, certain goods such as food items, children's toys, and books are typically zero-rated for VAT. This means that these categories do not incur VAT, as they are seen as essential items for living and growth, further demonstrating the prioritization of accessibility and affordability for basic needs. However, women's sanitary products, while essential, do incur a reduced VAT rate rather than being completely zero-rated. Thus, the selection of women's sanitary products accurately reflects the current tax landscape regarding VAT.