Sanitary Protection: VAT

(asked on 21st March 2016) - View Source

Question to the HM Treasury:

To ask Mr Chancellor of the Exchequer, whether his Department plans to include non-prescription incontinence pads, maternity pads and breast pads used by breastfeeding mothers in the definition of sanitary products for the purposes of zero rating under VAT.


Answered by
David Gauke Portrait
David Gauke
This question was answered on 24th March 2016

The zero rate of VAT will apply to any sanitary protection product that is designed and marketed solely for the absorption of collection of menstrual flow or lochia, including:

  • Sanitary towels
  • Sanitary pads
  • Tampons
  • Keepers
  • Maternity pads

Eligible incontinence products, for sale to disabled people, are already zero rated.

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