V4.290 Women's sanitary products
With effect from 1 January 2021, women's sanitary products are zero-rated under VATA 1994, Sch 8, Group 19.
This expression means women's sanitary protection products of the following descriptions1:
- Ìý
•ÌýÌýÌýÌý products (other than protective briefs or any other form of clothing*) that are designed and marketed as being solely for use for absorbing or otherwise collecting, lochia or menstrual flow
- Ìý
•ÌýÌýÌýÌý panty liners, other than panty liners that are designed as being primarily for use as incontinence products
- Ìý
•ÌýÌýÌýÌý sanitary belts
- Ìý
•ÌýÌýÌýÌý (from 1 January 2024) reusable period underwear (also known as 'period pants')2
Background to introduction of zero-rating for women's sanitary products
Following the decision of the European Council on 17–18 March 2016 regarding 'increased flexibility for Member States with respect to reduced rates
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