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HMRC internal manual

VAT Women’s Sanitary Products

From
HM Revenue & Customs
Updated
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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.