{
  "url": "https://openlegislation.uk/value-added-tax-womens-sanitary-products-reusable-underwear-order-2023/note",
  "json_url": "https://openlegislation.uk/value-added-tax-womens-sanitary-products-reusable-underwear-order-2023/note.json",
  "legislation": "uksi/2023/1341",
  "legislation_title": "The Value Added Tax (Women’s Sanitary Products: Reusable Underwear) Order 2023",
  "legislation_url": "https://openlegislation.uk/value-added-tax-womens-sanitary-products-reusable-underwear-order-2023",
  "path": "note",
  "kind": "note",
  "number": null,
  "heading": "Explanatory note",
  "text": "(This note is not part of the Order)\nThis 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.\nArticle 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.\nA 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.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2023/1341/note",
    "retrieved_at": "2026-10-28T21:37:22.789228+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}