VAT on bras in the UK – Rates, Reliefs & the Debate

In the UK, bras are currently standard-rated for VAT (20%). They are taxed the same way as other items of clothing.

There is a continued debate among politicians, consumers, and interest groups about whether bras should be standard-rated or zero-rated.

Arguments in favour of relief from VAT.

In April 2024, the Society of Radiographers argued that VAT should be removed from the sale of bras. They said:

“Those who are wearing a bra size D or above often get backaches, aching shoulders and neck pain because of the weight of their breasts. Wearing a good-quality, well-fitted bra could alleviate some of these issues and reduce time off sick for musculoskeletal issues.

The imposition of VAT on bras disproportionately affects women. Taxing bras could be considered discriminatory as per the Equality Act 2010.”

This is not the first time that the issue of VAT on items has been discussed concerning equality and discrimination.

The “Tampon Tax”, as campaigners called it, referred to the taxation of feminine hygiene products, such as tampons, sanitary napkins and menstrual cups. Since 2000, these items had been taxed at a reduced rate of 5%. Proponents described these items as basic necessities and said the taxation was an example of “gender-based price discrimination”.

As of 2021, these items are generally zero-rated for VAT.

A matter of health?

At the core of this debate is essentially the classification of bras and whether they are standard items of clothing or health-related items. There is a history of health-related items of clothing being originally subject to VAT, only to become exempt or zero-rated later on. Examples include women’s sanitary products, PPE and, most recently, period pants.

The arguments against VAT relief.

Some tax experts have claimed that removing VAT from the sale of bras would not provide the benefits campaigners hope to see –consumers paying less for bras.

Tax lawyer and investigative journalist Dan Neidle reviewed analyses by the International Monetary Fund on VAT changes. He stated, "over 14 years of VAT changes across 17 countries, there was no significant pass-through of price drops in single products.”

He continued to state that "any VAT cut in bras would boost the profits of suppliers and retailers, and disproportionately the sellers of the most expensive bras.”

VAT and surgical recovery bras

Not all bras are subject to VAT; surgical bras designed specifically for post-surgical recovery qualify for relief from VAT. This includes bras designed to be worn after undergoing a mastectomy, lumpectomy or other chest surgery. All other specialist bra types, including sports bras, are subject to the standard rate.

As of June 2024, there are no confirmed government plans to change the rate of VAT applied to regular bras.