Value Added Tax Act 1994

Group 4 — Women’s sanitary productsU.K.

ITEM NO.

1U.K.Supplies of women’s sanitary products.

NOTES:

Meaning of “women’s sanitary products”U.K.

1(1)In this Group “women’s sanitary products” means women’s sanitary products of any of the following descriptions—

(a)subject to sub-paragraph (2), products that are designed, and marketed, as being solely for use for absorbing, or otherwise collecting, lochia or menstrual flow;

(b)panty liners, other than panty liners that are designed as being primarily for use as incontinence products;

(c)sanitary belts.

(2)Sub-paragraph (1)(a) does not include protective briefs or any other form of clothing.