Sanitary Protection: VAT

(asked on 23rd September 2020) - View Source

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, pursuant to the Answer of 10 September 2020 to Question 84371 on Sanitary Protection: VAT, what recent estimate he has made of the potential cost to the Exchequer of including reusable menstrual underwear in the scope of the zero VAT rate for women's sanitary products from January 2021.


Answered by
Jesse Norman Portrait
Jesse Norman
This question was answered on 1st October 2020

The zero rate for women’s sanitary products from 1 January 2021 will apply 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 specifically excludes dual purpose period and incontinence products, items of clothing such as reusable menstrual underwear, or purely incontinence products.

The Government has not estimated the potential cost to the Exchequer of including reusable menstrual underwear in the scope of the zero VAT rate for women's sanitary products.

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