Women’s sanitary protection

Produced by Tolley
Women’s sanitary protection

The following Value Added Tax guidance note Produced by Tolley provides comprehensive and up to date tax information covering:

  • Women’s sanitary protection
  • What is covered by the zero rate?

This guidance note provides an overview of the conditions that must be satisfied before women's sanitary protection can be supplied at the zero rate of VAT.

For an overview of zero-rating more broadly, see the Zero-rating ― overview guidance note.

For in-depth commentary on the legislation and case

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