Explanatory note
(This note is not part of the Order)
This Order amends the Value Added Tax Act 1994 (c. 23) (“VATA”) to apply a zero-rate of value added tax to the supply of reusable period underwear.
Article 2 amends Group 19 of Schedule 8 to VATA to add reusable period underwear to the list of descriptions included within the definition of “women’s sanitary products” that are zero-rated supplies for the purposes of value added tax.
A Tax Information and Impact Note covering this instrument will be published on the government website at https://www.gov.uk/government/collections/tax-information-and-impact-notes-tiins.