Radiographers want bras to be exempt from VAT given that they are a basic necessity for many people.
The healthcare professionals who carry out X-rays, MRIs, and CT scans say that a tax on bras could be viewed as discrimination as it disproportionately impacts women.
They say poorly fitted bras cause musculoskeletal problems for some women and can force them to take time off work.
"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,” representatives said at a three-day conference in Leeds.
"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."
Under current guidelines, only women who have undergone surgery for breast cancer are exempt from paying VAT on their bras.
VAT stands for “value-added tax’”and it’s usually added to most products and services sold in the UK. But what other products are exempt from VAT?
Children’s clothes
Clothing and footwear for children up to 14 are usually considered “zero-rated” for VAT, meaning tax isn’t added to the products.
However, there’s been some debate surrounding clothing items such as school uniforms for teenagers over 14, which are still subject to a 20 per cent tax rate.
A Government response to a 2023 petition to change this said: “School uniform designed for children under 14 is VAT-free. This is when body dimensions begin to merge with the adult population.
“There are no plans to go further but we keep all taxes under review.”
Menstrual products
In 2021, the UK abolished its tampon tax, meaning that menstrual products used by women fall under the zero-rated VAT umbrella.
"I’m proud that we are today delivering on our promise to scrap the tampon tax. Sanitary products are essential so it’s right that we do not charge VAT," the chancellor at the time, Rishi Sunak, said when they abolished the tax.
As of the beginning of 2024, consumers no longer have to pay VAT on “essential and environmentally friendly” period pants either.
Other sanitation products, such as incontinence and maternity pads, are exempt from VAT.
Some food and drink
Some food and non-alcoholic drinks are exempt from VAT, including basic groceries such as bread, fruit, and vegetables.
However, there’s a standard VAT rate for snacks, crisps, ice cream, hot food, sports drinks and alcohol. Restaurants also must charge VAT on all food consumed on-site — and hot takeaway and home deliveries.
Medical products
Many medical supplies and services aren’t subject to VAT in the UK, including visual aids, health services such as dentists and registered doctors, contraceptives fitted by medical professionals and prescription dispensing.
However, many things that could still be considered essential get taxed in the UK, including toothpaste and toilet paper.
Lottery tickets and betting
Lottery, bingo, and raffle tickets are also exempt from VAT, as are gambling activities.
Books
Most books, newspapers, magazines, and booklets are exempt from VAT. However, there are exceptions for diaries, stamp collections, and some commercial books.
For a full list of goods and services exempt from VAT in the UK, visit the Government website here.
