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.