I have done a tiny bit of research. Hoping to encourage Grass is Greener to do the same, as I'd still love to see their data on Brexit reducing the likelihood of Scottish independence, whenever they pop back to provide it.
This is a quote from a HoC research briefing on VAT on sanitary products (dated 08/07/19). It appears quite clear as to whose court the Tampon Tax ball is in.
^In January 2018 the European Commission finally published proposals to overhaul the EU rules on VAT rates – in effect, to reverse the current approach:
In addition to a standard VAT rate of minimum 15%, Member States would now be able to put in place:
two separate reduced rates of between 5% and the standard rate chosen by the Member State;
one exemption from VAT (or 'zero rate');
one reduced rate set at between 0% and the reduced rates.
The current, complex list of goods and services to which reduced rates can be applied would be abolished and replaced by a new list of products (such as weapons, alcoholic beverages, gambling and tobacco) to which the standard rate of 15% or above would always be applied.
To safeguard public revenues, Member States will also have to ensure that the weighted average VAT rate is at least 12%.
The new regime also means that all goods currently enjoying rates different from the standard rate can continue to do so.[9]
There is no firm timetable for these proposals to be agreed, and there is considerable uncertainty as to their relevance for the UK’s discretion in setting VAT rates, given the outcome of the EU referendum and the Government’s decision in March 2017 to trigger Article 50 – the two-year period for the UK to leave the EU.[10]^