VAT zero-rate for women’s sanitary products & certain medical accessories

Legal Notices 354 and 355 of 2024 introduce the reduction on VAT rate on women’s sanitary products announced with the Budget for 2025.

Certain sanitary items essential for women’s health, which are subject to VAT at 5% will, effective 1 January 2025, be exempt (zero-rated) pursuant to a new item 16 of Part 1 to the Fifth Schedule to the VAT Act. The exemption will also extend to certain medical accessories essential to compensate and overcome cancer in humans.