Statutory Instruments

2000 No. 2954

VALUE ADDED TAX

The Value Added Tax (Reduced Rate) Order 2000

Approved by the House of Commons

Made

2nd November 2000

Laid before the House of Commons

2nd November 2000

Coming into force

1st January 2001

The Treasury, in exercise of the powers conferred on them by section 2(1C) of the Value Added Tax Act 1994( 1 ) and of all other powers enabling them in that behalf, hereby make the following Order:

1. This Order may be cited as the Value Added Tax (Reduced Rate) Order 2000, shall come into force on 1st January 2001 and shall have effect in relation to supplies made on or after that date.

2. Schedule A1 (Charge at Reduced Rate) to the Value Added Tax Act 1994( 2 ) shall be amended in accordance with articles 3 and 4 below.

3. In paragraph 1 (supplies benefiting from the reduced rate), after sub-paragraph (3) there is inserted—

“ (4) The supplies falling within this paragraph also include supplies of women’s sanitary protection products. ” .

4. After paragraph 5 there is inserted—

“ 6. —(1) In paragraph 1(4) above “women’s sanitary protection products” means women’s sanitary protection products of any of the following descriptions—

(a) subject to sub-paragraph (2) below, products that are designed, and marketed, as being solely for use for absorbing, or otherwise collecting, lochia or menstrual flow;

(b) panty liners, other than panty liners that are designed as being primarily for use as incontinence products;

(2) Sub-paragraph (1)(a) above does not include protective briefs or any other item of clothing. ” .

Clive Betts

Jim Dowd

Two of the Lords Commissioners of Her Majesty’s Treasury

2nd November 2000

( 1 )

1994 c. 23 ; subsection (1C) was inserted by section 21(2) of the Finance Act 1995 (c. 4) .

( 2 )

1994 c. 23 ; Schedule A1 was inserted by section 21(3) and (6) of the Finance Act 1995 (c. 4) and was amended by S.I. 1998/1375 and Schedule 35 to the Finance Act 2000 (c. 17) .