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<p>A zero rate of VAT has applied to Women’s Sanitary Products since 1 January 2021
and applies to those products which were previously subject to the reduced rate of
5 per cent.</p><p> </p><p>The relief specifically excludes articles of clothing, including
“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 for sale specifically
for use by girls under the age of 14 years old.</p>
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