RCB/1/21 Introduction of the zero rate of VAT for women's sanitary productsRevenue & Customs Brief, Issue 1. 4 January 20211 Purpose of this briefAs 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 thisThis 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 BackgroundAt Budget 2020, the government announced that it would introduce a zero rate of VAT
Revenue & Customs Brief, Issue 1. 4 January 2021
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.
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.
At Budget 2020, the government announced that it would introduce a zero rate of VAT
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