# The Value Added Tax (Women’s Sanitary Products: Reusable Underwear) Order 2023, Article 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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Source: https://www.legislation.gov.uk/uksi/2023/1341/article/2 (the official version)
Page: https://openlegislation.uk/value-added-tax-womens-sanitary-products-reusable-underwear-order-2023/article-2
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.