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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

( 1 )

1994 c. 23 . Section 96(9) was amended by paragraph 5 of Schedule 31 to the Finance Act 2001 (c. 9) .

( 2 )

Group 19 was inserted into Schedule 8 by section 126(4) of the Finance Act 2016 (c. 24) .

Status: This is the original version (as it was originally made). This item of legislation is currently only available in its original format.
The Value Added Tax (Women’s Sanitary Products: Reusable Underwear) Order 2023 (2023/1341)

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