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<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 to reusable menstrual products, such
as keepers.</p><p> </p><p>The relief specifically excludes articles of clothing, such
as “period pants”. 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. Under existing
rules “period pants” may already qualify for the zero rate, if they have been specifically
designed to be worn by a child, meet the sizing criteria, and are held out for sale
specifically for use by girls under the age of 14 years old.</p><p> </p><p>Details
are provided in VAT Notice 714: young children's clothing and footwear: <a href="https://www.gov.uk/government/publications/vat-notice-714-zero-rating-young-childrens-clothing-and-footwear/vat-notice-714-zero-rating-young-childrens-clothing-and-footwear#items-suitable-only-for-young-children"
target="_blank">https://www.gov.uk/government/publications/vat-notice-714-zero-rating-young-childrens-clothing-and-footwear/vat-notice-714-zero-rating-young-childrens-clothing-and-footwear#items-suitable-only-for-young-children</a>.</p>
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