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

Transferable tax allowance (also known as the marriage allowance)

Transferable tax allowance (also known as the marriage allowance)What is the transferable tax allowance (marriage allowance)?From 6 April 2015, an individual can elect to transfer 10% of the personal allowance (£1,260) to the spouse or civil partner where neither party is a higher rate or additional

14 Jul 2020 13:52 | Produced by Tolley Read more Read more

Non-trading deficits on loan relationships

Non-trading deficits on loan relationshipsOverview of non-trading deficits (NTDs)When a company’s debits on its non-trading loan relationships and derivative contracts in an accounting period exceed the credits on its non-trading loan relationships and derivative contracts in the same period (the

14 Jul 2020 12:17 | Produced by Tolley Read more Read more

Withholding tax

Withholding taxIntroductionUK tax must be withheld on UK payments including:•interest•royalties•rental incomeUK withholding tax may be reduced under the provisions of a double tax treaty (DTT). Prior to 1 June 2021, payments of interest and royalties made to EU resident associated companies were

14 Jul 2020 14:01 | Produced by Tolley Read more Read more