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

Outright gifts

Outright giftsAn outright gift is the most straightforward type of gift. It simply involves the outright transfer of property from one person to another with no conditions attached.This type of gift is most suitable for clients who want to pass over modest amounts, or give to responsible and capable

14 Jul 2020 12:22 | Produced by Tolley in association with Emma Haley at Boodle Hatfield LLP Read more Read more

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

Payments on account (POA)

Payments on account (POA)This guidance note provides and overview of the payments on account regime (POA). More in depth commentary can be found in De Voil Indirect Tax Service V5.110.What are payments on account?VAT registered businesses with an annual VAT liability of more than £2.3m are required

14 Jul 2020 12:52 | Produced by Tolley Read more Read more