Policy paper
Expanding the zero-rate of VAT to include period underwear
The current zero-rate relief for VAT on Women’s Sanitary Products will be extended to include reusable period underwear
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Details
Women’s sanitary products were zero-rated for VAT from 1 January 2021. Previously, the products currently under the scope of the relief were reduced rated.
During the last 2 years, the market for reusable sanitary products and especially period underwear has evolved. Period underwear, which are often marketed as ‘period pants’, are commonly available for sale in high street shops and by many online retailers.
At Autumn Statement 2023, the government announced the extension of the women’s sanitary products relief to include period underwear, which will come into effect on 1 January 2024.
Updates to this page
Published 8 December 2023