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HMRC internal manual

VAT Women’s Sanitary Products

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 HMRC 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 Reliefs 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.