---
title: "The Value Added Tax (Women’s Sanitary Products: Reusable Underwear) Order 2023"
id: 6412e593-b0c0-4e47-99a0-edbc279c74d7
authority: uk
place: "United Kingdom"
applies_also_from: []
kind: regulation
in_force: true
publisher_url: https://www.legislation.gov.uk/uksi/2023/1341
attribution: "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
solon_url: https://solon.orangecat.ch/law/6412e593-b0c0-4e47-99a0-edbc279c74d7
language: en
in_force_from: 2024-01-01
date_basis: publisher
status: consolidated
source_url: https://www.legislation.gov.uk/uksi/2023/1341/data.xml
read_on: 2026-11-10
sha256: 140170662bbd3cc8bbc99dafa39eb92ad0fdaaab7bc350945ee9813d70b669ce
provisions: 3
---

# The Value Added Tax (Women’s Sanitary Products: Reusable Underwear) Order 2023

## Title and introductory text {#prelims}

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 {#article-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.

## 2 Amendment to Schedule 8 to the Value Added Tax Act 1994 {#article-2}

In Schedule 8 to the Value Added Tax Act 1994 (zero-rating), in Group 19 (women’s sanitary products), 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.
.