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:


    •     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


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


    •     sanitary belts

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

Following the decision of the

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