| answer text |
<p>A zero rate of VAT has applied to women’s sanitary products since 1 January 2021.
This applies to those products which were previously subject to the reduced rate of
5 per cent, for example, tampons and pads, and also includes reusable and environmentally
sustainable menstrual products, such as keepers.</p><p> </p><p>The relief specifically
excludes articles of clothing. Such exclusions are designed to ensure that the relief
is properly targeted, since difficulties in policing the scope of the relief create
the potential for litigation, erosion of the tax base and a reduction in revenue.</p>
|
 |
