Professional Documents
Culture Documents
Foreword
This notice cancels and replaces Notice 701/18 (March 2002).
This notice and others mentioned are available both on paper and on our Internet website at www.hmrc.gov.uk.
2. Products and rates 2.1 What products can be sold at the reduced VAT rate?
The reduced rate applies to the supply of any sanitary protection product that is designed and marketed solely for the absorption or collection of menstrual flow or lochia (discharge from the womb following childbirth). Examples include: sanitary towels; sanitary pads; panty liners that are not designed as incontinence products (see paragraph 2.3); sanitary belts for use with looped towels or pads; tampons; keepers (internal devices for the collection of menstrual flow); and
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If you are a retailer or a distributor and you are in any doubt whether a product is designed solely for the absorption or collection of menstrual flow or lochia, you should contact the manufacturer of the product for clarification.
2.2 What types of sanitary protection products are excluded from the reduced rate?
The reduced rate does not apply to any product that is not designed and marketed solely for the absorption or collection of menstrual flow or lochia. Items that do not qualify for the reduced rate include: incontinence products (see paragraph 2.4); clothing or sanitary accessories (see paragraph 2.5); and dual-purpose products designed to protect against both menstrual flow and incontinence.
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2.5 Is clothing designed for use with sanitary protection products eligible for the reduced rate?
No. Items of clothing, such as disposable or protective pants or briefs that either hold sanitary protection in place or protect the wearer from leakage, are not eligible for the reduced rate. Certain items of childrens clothing may be zero-rated under a separate relief. Notice 714 Zero rating young childrens clothing and footwear provides further details.
The relevant notice for each retail scheme contains a step-by-step guide to calculating the VAT that has been charged on any reduced rate sales.
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We may check information we receive about you with what is already in our records. This can include information provided by you, as well as by others, such as other government departments or agencies and overseas tax and customs authorities. We will not give information to anyone outside HM Revenue & Customs unless the law permits us to do so. For more information go to www.hmrc.gov.uk and look for Data Protection Act within the Search facility.
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