Women’s sanitary products: Introduction
Scope of this guidance
This guidance explains the reduced rate of VAT for women’s sanitary products.
It is aimed at C&E staff and should not be relied upon by businesses in calculating their taxes and/or duties.
Law and regulations
A reduced rate of VAT at 5% is applied to women’s sanitary products. The law relating to this is the VAT Act 1994, Schedule 7A, Group 4, Item No. 1: it is reproduced in VWSP2000.
The role of GRIT
The VAT Liability Policy Team have policy responsibility for the reduced rate on women’s sanitary products; and will provide advice to staff where Notice 701/18 Women’s sanitary protection products and this guidance do not assist in a particular case.
Audit staff who have particular questions on how retailers account for VAT should seek assistance from the Retail Unit of Expertise.