Liability ― women’s sanitary protection

Produced by a Tolley Value Added Tax expert
Value Added Tax
Guidance

Liability ― women’s sanitary protection

Produced by a Tolley Value Added Tax expert
Value Added Tax
Guidance
imgtext

This guidance note covers the liability of supplies of women’s sanitary protection (ie products relating to a woman’s period such as tampons and sanitary towels and pads).

For an overview of the concept of VAT liability more broadly, see the Liability ― overview guidance note.

In-depth commentary on the legislation and case law on women’s sanitary protection is contained in De Voil Indirect Tax Service V4.290.

Scope

Continue reading the full document
To gain access to additional expert tax guidance, workflow tools, generative tax AI, and tax research, register for a free trial of Tolley+™
Powered by Tolley+
  • 23 Feb 2026 12:30

Popular Articles

Exporting goods ― proof of export

Exporting goods ― proof of exportIn addition to the requirements laid down in the Exporting goods ― overview guidance note, businesses intending to zero-rate exported goods must hold satisfactory evidence that the goods have been delivered to a destination outside of the UK. If satisfactory evidence

15 Dec 2020 14:02 | Produced by Tolley Read more Read more

Special rate pool and long life assets

Special rate pool and long life assetsSpecial rate poolExpenditure on some types of plant or machinery must, if neither annual investment allowance (AIA) nor first year allowances (FYAs) are available, be allocated to a ‘special rate pool’. Expenditure to be allocated to the special rate pool

14 Jul 2020 13:41 | Produced by Tolley Read more Read more

Payroll record keeping

Payroll record keepingUnder SI 2003/2682, reg 97, “...an employer must keep, for not less than 3 years after the end of the tax year to which they relate, all PAYE records which are not required to be sent to [HMRC]...”. Reasons for keeping the records include:•being able to calculate tax and

14 Jul 2020 12:52 | Produced by Tolley in association with Ian Holloway Read more Read more