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Written Question
Sanitary Protection: VAT
Wednesday 24th November 2021

Asked by: Laura Farris (Conservative - Newbury)

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, whether his Department has plans to include period pants as women’s sanitary products for VAT purposes.

Answered by Lucy Frazer - Secretary of State for Culture, Media and Sport

A zero rate of VAT has applied to women’s sanitary products since 1 January 2021. This applies to those products which were previously subject to the reduced rate of 5 per cent, such as tampons and pads, and reusable menstrual products, such as keepers.

The relief specifically excludes articles of clothing, such as 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 held out for sale specifically for use by girls under the age of 14 years old.

Details are provided in VAT Notice 714: zero-rating young children's clothing and footwear: https://www.gov.uk/government/publications/vat-notice-714-zero-rating-young-childrens-clothing-and-footwear/vat-notice-714-zero-rating-young-childrens-clothing-and-footwear#items-suitable-only-for-young-children