Women's sanitary protection

By Tolley
  • (Updated for Budget 2020)
Women's sanitary protection

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

  • Women's sanitary protection
  • Reduced-rated products
  • Calculating output VAT due
  • Zero-rating

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

VWSP1000 VATA 1994, Sch 7A, Group 4, Item No 1 2006/112/EC , Articles 98 and 99 HMRC Notice 701/18 VWSP2000 SI 2000/2954 The Value Added Tax (Reduced Rate) Order 2000De Voil

More on Reduced-rated supplies: