This article applies to selling in: United Kingdom
Sanitisers (A_HPC_PPESANITISER)
What is this code used for?
This code is intended to be used for sanitisers for external use used for personal protection against bacteria and viruses. Sanitiser is a hygiene item used to decrease infectious agents on the hands and body and usually contains ethanol, propan-1-ol, propan-2-ol or isopropyl alcohol. These products may come in a variety of forms like gels, lotions, or foams.
What kinds of products are typically included?
Items typically included within this product tax code include hand sanitisers, sanitiser wipes and wet wipes, sanitising lotions, sanitising foams, and medical sanitisers.
What kinds of products are typically excluded?
Items typically excluded from this tax product code are as follows:
- Sanitising soaps
- Surface cleaners and wipes not intended for hands or the human body, even if they contain sanitising agents
- Sanitiser intended for animal sanitation
- Medicine intended to be ingested
- Beauty gels, lotions or foams
| Product Taxability Rules | ||
|---|---|---|
| Country | Country Code | VAT Rate |
| Austria | AT | S |
| Belgium | BE | R |
| Bulgaria | BG | S |
| Croatia | HR | S |
| Cyprus | CY | S |
| Czech Republic | CZ | S |
| Denmark | DK | S |
| Estonia | EE | S |
| Finland | FI | S |
| France | FR | R2 |
| Germany | DE | S |
| Greece | GR | R2 |
| Hungary | HU | S |
| Ireland | IE | S |
| Italy | IT | R2 |
| Latvia | LV | S |
| Lithuania | LT | S |
| Luxembourg | LU | S |
| Malta | MT | R |
| Netherlands | NL | S |
| Poland | PL | S |
| Portugal | PT | R2 |
| Romania | RO | S |
| Slovakia | SK | S |
| Slovenia | SI | S |
| Spain | ES | S |
| Sweden | SE | S |
| United Kingdom | GB | S |
| Legend | |||
|---|---|---|---|
| S | Standard Rate | R | Reduced Rate 1 |
| R2 | Reduced Rate 2 | SR | Super-Reduced Rate |
| Z | Zero Rate | ||
Click here to view the current VAT rate percentages for each country.
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Related articles
- Always Taxable at the Standard Rate (A_GEN_STANDARD)
- Audiobooks (A_BOOK_AUDIOBOOK)
- Dietary supplements (A_HPC_DIETARYSUPPL)
- General Baby Clothing (A_CLTH_BABY)
- General Children's Clothing (A_CLTH_CHILD)
- General Food Products (A_FOOD_GEN)
- Plant Fertilisers (A_OUTDOOR_FERTILIZER)
- Insecticides, Herbicides, and Fungicides (A_OUTDOOR_LAWNCONTROL)
- Printed books (A_BOOKS_GEN)
- Vitamins and minerals (A_HLTH_VITAMINS)
- Outside the scope of VAT (A_GEN_NOTAX)
- Personal Protective Equipment (PPE) Clothing (A_HPC_PPECLOTHING)
- Personal Protective Equipment (PPE) Masks (A_HPC_PPEMASKS)
- Sanitisers (A_HPC_PPESANITISER)
- Thermometers (A_HPC_THERMOMETER)
- Wheelchairs (A_HPC_WHEELCHAIR)
- Firewood and Outdoor Cooking Fuels (A_OUTDOOR_FUEL)
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