Liability ― women’s sanitary protection

Produced by a Tolley Value Added Tax expert

Value Added Tax

Guidance

This guidance note covers the liability of supplies of women’s sanitary protection (ie products relating to a woman’s period such as tampons and sanitary towels and pads).

For an overview of the concept of VAT liability more broadly, see the Liability ― overview guidance note.

In-depth commentary on the legislation and case law on women’s sanitary protection is contained in De Voil Indirect Tax Service V4.290.

Scope

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