Statutory Instruments
2023 No. 1341
VALUE ADDED TAX
The Value Added Tax (Women’s Sanitary Products: Reusable Underwear) Order 2023
Made
6th December 2023
Laid before the House of Commons
8th December 2023
Coming into force
1st January 2024
The Treasury make this Order in exercise of the powers conferred by sections 30(4) and 96(9) of the Value Added Tax Act 1994( 1 ).
Citation and commencement
1. This Order may be cited as the Value Added Tax (Women’s Sanitary Products: Reusable Underwear) Order 2023 and comes into force on 1st January 2024.
Amendment to Schedule 8 to the Value Added Tax Act 1994
2. In Schedule 8 to the Value Added Tax Act 1994 (zero-rating), in Group 19 (women’s sanitary products)( 2 ), in Note (1), at the end insert—
“ (d) reusable underwear that is designed, and marketed, as being primarily for use for absorbing, or otherwise collecting, lochia or menstrual flow. ” .
Scott Mann
Stuart Anderson
Two of the Lords Commissioners of His Majesty's Treasury
6th December 2023
1994 c. 23 . Section 96(9) was amended by paragraph 5 of Schedule 31 to the Finance Act 2001 (c. 9) .
Group 19 was inserted into Schedule 8 by section 126(4) of the Finance Act 2016 (c. 24) .