Zero Rating applies on supplies of "Period Pants" from 1 Jan 2024

Latest liability change on the VAT front is the inclusion of items known as “period pants” in the Zero rating Schedule 8, VATA 1994, Group 19 – Women’s Sanitary Products. It doesn’t apply to articles used primarily as incontinence products however, so one for retailers to ensure they code correctly for VAT accounting purposes.

Legislative note is here

We often deal with questions of the VAT liability to apply to the supplies of goods and services here in the UK. If you need help in this regard do get in touch at IndirectTax@Xeinadin.com

This note is for information purposes only and advice should always be sought on particular areas of liability concern.