Question to the HM Treasury:

To ask Her Majesty's Government whether providing sanitary products for employees is (1) a taxable payment, or (2) a benefit for employees; and, if not, whether they will update the published guidance to reflect this.

The provision of sanitary products for employees is normally a taxable benefit in kind. Depending on the particular circumstances, the rules on trivial benefits may apply, in which case there would be no tax liability.

Her Majesty’s Revenue and Customs have published guidance on the tax treatment of trivial benefits.