Value Added Tax

Liability ― women’s sanitary protection

Produced by Tolley
  • 16 May 2022 05:15

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

  • Liability ― women’s sanitary protection
  • Scope of zero-rate for sanitary protection
  • Products not qualifying for the zero-rate
  • Practical points - women’s sanitary protection

Liability ― women’s sanitary protection

This guidance note covers the liability of supplies of women’s sanitary protection.

For an overview of the concept of VAT liability more broadly, see the Liability - overview guidance note.

In-depth commentary on the legislation and case law on women’s sanitary protection is contained in De Voil Indirect Tax Service V4.290.

Scope of zero-rate for sanitary protection

Products that are designed and marketed for absorbing and collecting menstrual flow or lochia can be zero-rated, including the following:

  1. sanitary towels and pads

  2. panty liners (excluding incontinence products but including panty liners that are held out for sale for sanitary

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