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<p>A zero rate of VAT has applied to Women’s Sanitary Products since 1 January 2021 and applies to those products which were previously subject to the reduced rate of 5 per cent.</p><p> </p><p>The relief specifically excludes articles of clothing, including “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 for sale specifically for use by girls under the age of 14 years old.</p> |