Menstrual products 

Changes Affecting Menstrual Products: 

Introduction of Eco Levy:

• The bill proposes the introduction of an Eco Levy on select goods, including packaging materials, which could indirectly impact the cost of menstrual products if they are packaged in materials subject to this levy.

• However, the committee recommended that the levy should only be applied to imported finished products to protect local manufacturers who are subject to the Extended Producer Responsibility (EPR)​​.

Zero-rating and Exemptions:

• While the document does not explicitly mention menstrual products, it addresses the zero-rating and exemption statuses of various goods, which can affect their final pricing.

• The bill proposes zero-rating for specific critical household consumption items, which may indirectly impact the overall cost of living and disposable income available for purchasing menstrual products​​.

Impact on Packaging Materials:

• Any increase in the cost of packaging materials due to the Eco Levy could raise the prices of menstrual products packaged in these materials.

• The committee's recommendation to limit the levy to imported finished products aims to mitigate this impact, ensuring that local manufacturers are not unduly burdened​​.

Diapers 

Changes impacting Diapers

Impact on diapers: 

• The Finance Bill 2024 initially proposed the introduction of an eco levy on diapers under Chapter 96, setting a rate of KSh. 150 per kg. This proposal aimed to address environmental damage and pollution caused by certain imported finished products. 

• However, the inclusion of diapers in this levy raised concerns due to the potential increase in their cost, making them unaffordable for many Kenyans, especially low-income households​​.

Committee Recommendations:

Removal of Eco Levy on Diapers:

• The Finance and National Planning Committee recommended deleting Clause 48, item 45, which imposed the eco levy on diapers. The Committee noted that the levy would significantly increase the cost of diapers, making them less accessible to ordinary citizens.

•  It emphasized that this essential product, used in childcare, elderly care, and healthcare, should not be subjected to additional costs​​.

• The Committee proposed that the eco levy should only apply to imported finished products to protect local manufacturers who are already subjected to the Extended Producer Responsibility (EPR)​​.