At Autumn Statement 2023, the government announced its intention to extend the scope of the VAT zero rate for women’s sanitary products to include reusable period underwear. The Value Added Tax (Women’s Sanitary Products: Reusable Underwear) Order, SI 2023/1341, updates VATA 1994 Sch 8 Group 19 accordingly with effect from 1 January 2024. HMRC has also published a Tax Information and Impact Note to explain the background to the change.
At Autumn Statement 2023, the government announced its intention to extend the scope of the VAT zero rate for women’s sanitary products to include reusable period underwear. The Value Added Tax (Women’s Sanitary Products: Reusable Underwear) Order, SI 2023/1341, updates VATA 1994 Sch 8 Group 19 accordingly with effect from 1 January 2024. HMRC has also published a Tax Information and Impact Note to explain the background to the change.