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<p>The zero rate for women’s sanitary products from 1 January 2021 will apply to those
products which are currently subject to the reduced rate of 5 per cent. This covers
the supply of any sanitary protection product that is designed and marketed solely
for the absorption or collection of menstrual flow or lochia, whether disposable or
reusable. The relief specifically excludes dual purpose period and incontinence products,
items of clothing such as reusable menstrual underwear, or purely incontinence products.</p><p>
</p><p>The Government has not estimated the potential cost to the Exchequer of including
reusable menstrual underwear in the scope of the zero VAT rate for women's sanitary
products.</p><p> </p>
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