The UK was unable to zero rate VAT on women’s sanitary products under EU rules and the items were subject to 5% VAT. Following the end of the transition period the UK is no longer bound by the EU VAT Directive which mandates a minimum 5% rate of VAT on all sanitary products.
The VAT charge on sanitary products became widely known as the 'Tampon Tax' has therefore been abolished from 1 January 2021. This measure had been announced in the Spring Budget 2020 and honours a government commitment to scrap the tax as soon as was possible. This means that there will be no VAT whatsoever charged on women’s sanitary products.
This measure is part of a wider strategy to make sanitary products affordable and available for all women which includes:
The Tampon Tax Fund will continue to provide funding for projects supporting vulnerable women and girls.Back to Newsletters