X-ray assistants are calling for a VAT exemption for bras, as they are a basic need for many people.

Medical professionals who perform X-rays, MRIs and CT scans believe that a tax on bras could be seen as discrimination because it disproportionately affects women.

They claim that ill-fitting bras can cause musculoskeletal problems in some women and lead to incapacity to work.

“People who wear a bra size D or larger often experience back, shoulder and neck pain due to the weight of their breasts,” representatives said at a three-day conference in Leeds.

“Wearing a high-quality, well-fitting bra could alleviate some of these problems and reduce sickness absence due to musculoskeletal disorders.

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

Under current guidelines, only women who have undergone breast cancer surgery are exempt from VAT on their bras.

VAT stands for “value added tax” and is usually charged on most products and services sold in the UK. But which other products are exempt from VAT?

Children’s clothing

Clothing and shoes for children up to 14 years of age are generally exempt from VAT, i.e. no tax is levied on the products.

However, there has been some discussion about clothing items such as school uniforms for teenagers over 14, which are still subject to a 20 percent tax rate.

A government response to a 2023 petition to change this states: “School uniforms for children under 14 are VAT-free. This is the point at which body measurements begin to merge with those of the adult population.”

“There are no plans to go any further, but we are keeping an eye on all taxes.”

Menstrual products

In 2021, the UK abolished its tampon tax, meaning that menstrual products used by women are subject to the 0% VAT rate.

“I am proud that today we are keeping our promise and abolishing the tampon tax. Sanitary products are essential to life, so it is right that we do not charge VAT,” said then Chancellor of the Exchequer Rishi Sunak when the tax was abolished.

Consumers will also no longer have to pay VAT on “essential and environmentally friendly” period panties from the beginning of 2024.

Other hygiene products such as incontinence and postpartum pads are exempt from VAT.

Something to eat and drink

Some foods and non-alcoholic beverages are exempt from VAT, including staple foods such as bread, fruit and vegetables.

However, a single VAT rate applies to snacks, crisps, ice cream, hot meals, sports drinks and alcohol. Restaurants must also charge VAT on all food consumed on-site – as well as hot takeaway and home delivery.

Medical products

Many medical products and services are not subject to VAT in the UK. These include visual aids, healthcare services such as dentists and registered doctors, contraceptives fitted by a healthcare professional and the dispensing of prescription drugs.

However, many things that are still considered essential items are taxed in the UK, including toothpaste and toilet paper.

Lottery tickets and bets

Lottery, bingo and raffle tickets as well as games of chance are also exempt from VAT.

Books

Most books, newspapers, magazines and brochures are exempt from VAT. However, exceptions apply to diaries, stamp collections and some commercial books.

A full list of goods and services exempt from VAT in the UK can be found on the government website here.