Sanitary products

V4.290 Women's sanitary products

With effect from 1 January 2021, women's sanitary products are zero-rated under VATA 1994, Sch 8, Group 19.

This expression means women's sanitary protection products of the following descriptions1:

  1.  

    •     products (other than protective briefs or any other form of clothing) that are designed and marketed as being solely for use for absorbing or otherwise collecting, lochia or menstrual flow

  2.  

    •     panty liners, other than panty liners that are designed as being primarily for use as incontinence products

  3.  

    •     sanitary belts

Background to introduction of zero-rating for women's sanitary products

Following the decision of the

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