Commentary

701/18/21 Women's sanitary products

Part V8 HMRC Notices
Part V8 HMRC Notices | Commentary

701/18/21 Women's sanitary products

Part V8 HMRC Notices | Commentary

701/18/21
Women's sanitary products

January 2021

Detail

This notice cancels and replaces Notice 701/18 (July 2011)

A background section has been added at paragraph 1.3 which explains the previous tax treatment of these products and why the rate was reduced.

Section 3 of this notice entitled 'calculating the VAT due on women's sanitary products (WSPs)' is only relevant for supplies which occurred before the change in rate came in to force when WSPs were taxable at the reduced rate (5%).

1 Overview

1.1 This notice

This notice explains which WSPs may be supplied at the zero rate of VAT from 1 January 2021 (as outlined in Group of Schedule 8 to the Value Added Tax Act 1994).

Main narrative treatment—V4.417.

1.2 Who should read this notice

Use this notice if you're a manufacturer, wholesaler or retailer of WSPs, including those responsible for accounting for VAT on sales made from vending machines.

1.3 Background

At Budget 2020, the government announced that from 1 January 2021 WSPs would be subject to the zero-rate of VAT.

The Finance Act 2016 commits the Government to introduce a zero rate of VAT for WSPs on “the earliest date that may be appointed consistently with the United

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