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<p>The zero rate for women’s sanitary products announced in the March 2020 Budget
will apply from 1 January 2021 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 excludes dual purpose period
and incontinence products, items of clothing such as reusable menstrual underwear,
or purely incontinence products.</p><p> </p><p>The new zero rate will ensure that
every woman needing sanitary protection during their monthly cycle will, from the
start of January and for the first time, have access to a variety of zero rated sanitary
protection products on which they had previously paid a 5 per cent rate of VAT.</p>
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