# The Value Added Tax (Reduced Rate) Order 2000, Article 4


After paragraph 5 there is inserted—
“6 (1) In paragraph 1(4) above “women’s sanitary protection products” means women’s sanitary protection products of any of the following descriptions—
(a) subject to sub-paragraph (2) below, 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.
(2) Sub-paragraph (1)(a) above does not include protective briefs or any other item of clothing.”.

---
Source: https://www.legislation.gov.uk/uksi/2000/2954/article/4 (the official version)
Page: https://openlegislation.uk/value-added-tax-reduced-rate-order-2000/article-4
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.