
1 
This Order may be cited as the Value Added Tax (Women’s Sanitary Products: Reusable Underwear) Order 2023 and comes into force on 1st January 2024.
2 
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.”.
Scott Mann
Stuart Anderson
Two of the Lords Commissioners of His Majesty's Treasury
6th December 2023