HM Revenue & Customs

0% VAT on Women’s Sanitary Products

by Berthold Bauer on January 6, 2021

HMRC have announced that VAT charged on Women’s sanitary products (WSP) has been reduced from the previous 5% charge to 0% from 1st January 2021.

This was a move mandated by the Finance Act of 2016, but which could not be enacted until the Brexit transition period ended on 31st December 2020.

This is a welcome reduction on what has always been a contentious and unfair charge. VAT has been traditionally seen as a ‘luxury’ tax, and it has not sat well with most people that any VAT was charged on these products as they do not appear in any way to constitute a luxury item.

Please note that this change does not include any incontinence products, and that any WSP items sold prior to 1st January 2021 will still incur a VAT charge of 5%.

A full range of the items affected can be found in the relevant VAT Notice 701/18 

On a final note, should you have any questions regarding this issue, please do not hesitate to contact your lead consultant to discuss the changes or contact us here

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