A/HRC/33/49 38. Water cut-offs may excessively affect women as family caretakers, in particular in poor female-headed households. Human rights law prescribes that a person’s inability to pay for reasons beyond their control must never result in the disconnection of services. In Colombia, the Constitutional Court has stated that female-headed households may in some cases be subjected to special protection should they not be able to pay their water bills, and must be guaranteed special tariffs and a minimum amount of free water. 41 39. Women and girls need to have materials to manage their menstruation, which can be a particular burden for those living in poverty. The human rights to water and sanitation include the right of all to affordable, safe and hygienic menstruation materials, which should be subsidized or provided free of charge when necessary. 40. According to international human rights law, States must allocate their maximum available resources to the progressive realization of human rights, paying particular attention to the rights and needs of the most marginalized segments of the population. 42 Progressive policies and plans will be rendered worthless, however, without a proper budget. A gender analysis supports Governments in making better budget-related choices by highlighting existing gender inequalities and the impact of public expenditures on women and girls. States should promote gender mainstreaming in budgeting activities for water sanitation and hygiene, and increase women’s participation in budgeting processes. Specialized units throughout government can be tasked with oversight.43 41. While taxes are a key source of financing for such gender responsive initiatives, they can have detrimental effects on the poorest women. Governments must therefore carefully screen the effects of different tax mechanisms. For example, while value-added taxes may appear gender-neutral, they may disproportionately affect those living in poverty. Certainly, applying value-added tax to menstrual hygiene products disproportionately affects women and girls. 42. External assistance from non-governmental organizations, development agencies or the private sector should comply with human rights and may include measures to eliminate gender inequalities in access. States should include such needs into their official financial plans to ensure that they comply with the regulatory and policy framework developed to decrease gender inequalities. F. Availability and accessibility 1. Household- and community-level access 43. Private facilities in or close to the home provide for privacy and safety, which is particularly relevant for women and girls, particularly the eldest, those living with disabilities and those who are pregnant or menstruating. Moreover, it is estimated that one in four women over the age of 35 experiences incontinence and that women disproportionately suffer from a lack of adequate and private facilities. 44 Having a water supply on the premises reduces the time spent on fetching water, cleaning the household and caring for family members. It eliminates the need for transportation and the risk of unsafe storage, reducing the risk of health problems such as musculoskeletal disorders and 41 42 43 44 12 See www.corteconstitucional.gov.co/relatoria/2011/T-740-11.htm. Committee on Economic, Social and Cultural Rights, general comment No. 3 (1990) on the nature of States parties’ obligations. Nigeria, Federal Ministry of Water Resources, submission to the Special Rapporteur, p. 5. Benedicte Hafskjold and others, “Incompetent at incontinence: why are we ignoring the needs of incontinence sufferers?”, Waterlines, vol. 35, No. 3 (to be published in July 2016).