Commentary

V4.417 Women's sanitary products (until 31 December 2020)

Part V4 Exemption, zero-rating and reduced rates

V4.417 Women's sanitary products (until 31 December 2020)

V4.417 Women's sanitary products (until 31 December 2020)

Women's sanitary protection products were previously liable to a reduced-rate of VAT1. However, with effect from 1 January 2021 the reduced rate was replaced by similar zero-rating provisions. These provisions are described in V4.290.

To continue reading
View the latest version of this document, as well as thousands of others like it, sign in to TolleyLibrary or register for a free trial