Commentary

RCB/1/21 Introduction of the zero rate of VAT for women's sanitary products

Part V16 Forms and other HMRC material

RCB/1/21 Introduction of the zero rate of VAT for women's sanitary products

RCB/1/21 Introduction of the zero rate of VAT for women's sanitary products

Revenue & Customs Brief, Issue 1. 4 January 2021

1 Purpose of this brief

As announced at Budget 2020, and following enabling legislation in Finance Bill 2016, this brief sets out the changes in the VAT treatment of women's sanitary products (WSP's) across the United Kingdom.

2 Who needs to read this

This brief applies to manufacturers, wholesalers and retailers of WSP's in addition to those responsible for accounting for VAT on sales made from vending machines.

3 Background

At Budget 2020, the government announced that it would introduce a zero rate of VAT

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