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

United Kingdom · regulation

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In force since 2024-01-01, as the publisher states.

Copy read on 2026-11-10. The page it was read from

Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.

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Contents: 3 provisions
  1. Title and introductory text
  2. 1 Citation and commencement
  3. 2 Amendment to Schedule 8 to the Value Added Tax Act 1994

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3 provisions

Title and introductory text

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.

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1 Citation and commencement

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.

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2 Amendment to Schedule 8 to the Value Added Tax Act 1994

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. .

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