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<p>The zero rate of VAT for women’s sanitary products was introduced on 1 January
2021. The zero rate applies to products which would have previously attracted the
reduced rate and can be described as products which are designed and marketed solely
for the absorption or collection of menstrual flow or lochia (discharge from the womb
following childbirth). Examples include sanitary pads, tampons and maternity pads
for the collection of lochia.</p><p> </p><p>Further information on what is covered
can be found in VAT Notice 701/18 on women’s sanitary products on GOV.UK: <a href="https://www.gov.uk/guidance/vat-on-womens-sanitary-products-notice-70118"
target="_blank">https://www.gov.uk/guidance/vat-on-womens-sanitary-products-notice-70118</a>.</p><p>
</p><p>Retail sales of incontinence products are zero-rated, under a long-standing
separate relief. Further information on this can be found in VAT Notice 701/7 on reliefs
for disabled and older people on GOV.UK: <a href="https://www.gov.uk/guidance/vat-relief-on-certain-goods-if-you-have-a-disability"
target="_blank">https://www.gov.uk/guidance/vat-relief-on-certain-goods-if-you-have-a-disability</a>.</p><p>
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