What the rules provide
The United Kingdom abolished the “tampon tax” on 1 January 2021, once EU rules no longer applied: VAT on sanitary products fell from the 5 % reduced rate set in 2000 to zero, and period pants joined the zero rate in January 2024. Free provision is organised nation by nation. Scotland went furthest with the Period Products (Free Provision) (Scotland) Act 2021, in force since August 2022, which obliges councils and education providers to make products available free to anyone who needs them; Northern Ireland passed a similar act in 2022. England has funded free products in state schools and colleges since January 2020, and Wales through its Period Dignity programme.
There is no statutory menstrual leave. Absence for disabling periods is ordinary sick leave, with statutory sick pay from the fourth day unless the employer pays more; some employers have adopted menstrual or menopause policies voluntarily.
Endometriosis is treated on the NHS under the NICE guideline of 2017, updated in 2024, through GP referral to gynaecology and, for complex disease, to accredited specialist centres; waiting times for diagnosis and surgery are long, and the average delay to diagnosis remains close to eight years. Endometriosis UK runs support groups and a helpline.
Reusable products carry the same zero rate; nothing is reimbursed by the NHS.
Key points
| VAT | 0 % since 1 January 2021 (5 % from 2000); period pants at 0 % since January 2024 |
|---|---|
| Scotland | Period Products (Free Provision) Act 2021: free products for anyone who needs them, since August 2022 |
| England | Free products in state schools and colleges since January 2020 |
| Wales and Northern Ireland | Period Dignity programme; Northern Ireland Act 2022 |
| Menstrual leave | None; ordinary sick leave |
| Endometriosis | NICE guideline 2017, updated 2024; specialist centres by referral |
In practice
- In Scotland, councils publish where free products are available; the PickupMyPeriod app lists collection points.
- In England, ask the school or college office: the scheme covers all state schools and 16–19 colleges.
- For periods that stop you working or studying, see a GP and ask about endometriosis rather than losing days quietly.
- Check the retail price rather than trusting the zero rate: the saving was not always passed on.
What it costs
A cycle costs roughly £3 to £10 in disposables at zero VAT; a cup £15 to £30 for several years. Nothing is reimbursed; free provision is through schools, councils and charities.
What has changed recently
Period pants were added to the zero rate on 1 January 2024 after a campaign; the NICE endometriosis guideline was updated in 2024.
Where to find help
- GOV.UK and the Department for Education: period products scheme for schools and colleges.
- Scottish councils and PickupMyPeriod: free product collection points.
- Endometriosis UK: helpline and support groups.
- Bloody Good Period and other charities: products for people in poverty.
Worth knowing
Free provision is a right in Scotland and Northern Ireland; in England and Wales it depends on the scheme and the institution. If the school has no products, ask — the funding exists.
Frequently asked questions
Is there VAT on tampons in the UK?
No, not since 1 January 2021; period pants have been zero-rated since January 2024.
Where can I get free period products?
In Scotland, from councils and education providers by law; in England, in state schools and colleges; in Wales and Northern Ireland through their programmes.
Is there menstrual leave in the UK?
No. Ordinary sick leave applies; some employers have their own policies.
Official sources and links
- GOV.UK — period products scheme — free period products in schools and colleges in England
- Scottish Government — free period products — Period Products (Free Provision) (Scotland) Act 2021
- Endometriosis UK — helpline and support groups
- GOV.UK — official portal for public services and rights
- legislation.gov.uk — the statute book as enacted and revised