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Paragraph 1 Item No.F1F2

Changes not yet applied. Later legislation changes this provision in ways not yet written into the text below:

The supply of women's sanitary products.

NOTES

(1)

In this Group “women's sanitary products” means women's sanitary products of any of the following descriptions—

(a)

subject to Note (2), 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;

(c)

sanitary belts;

(F3d)

reusable underwear that is designed, and marketed, as being primarily for use for absorbing, or otherwise collecting, lochia or menstrual flow.

(2)

Note (1)(a) does not include protective briefs or any other form of clothing.

Annotations

Textual amendments

F1

Sch. 8 Pt. 2 Group 9 item 1 substituted (6.4.2013) by Finance Act 2012 (c. 14), Sch. 26 paras. 4(2), 7(2)

F2

Sch. 8 Pt. 2 Group 19 inserted (with effect in accordance with s. 126(5)(6) of the amending Act) by Finance Act 2016 (c. 24), s. 126(4); S.I. 2020/1642, reg. 3

F3

Sch. 8 Pt. 2 Group 19 Note (1)(d) inserted (1.1.2024) by The Value Added Tax (Women’s Sanitary Products: Reusable Underwear) Order 2023 (S.I. 2023/1341), arts. 1, 2

Notes on Part II

Modifications

C1

Sch. 8 Pt. 2 modified (temp. until 31.3.2027) (1.10.2026) by The Value Added Tax (Supplies of Domestic Electricity) Order 2026 (S.I. 2026/987), arts. 1(1), 3(3) (with art. 1(2))