The Value Added Tax (Reduced Rate) Order 2000

• Citation: S.I. 2000/2954
• Sections: 4

Section 1

This Order may be cited as the Value Added Tax (Reduced Rate) Order 2000, shall come into force on 1st January 2001 and shall have effect in relation to supplies made on or after that date.

Section 2

Schedule A1 (Charge at Reduced Rate) to the Value Added Tax Act 1994 shall be amended in accordance with articles 3 and 4 below.

Section 3

In paragraph 1 (supplies benefiting from the reduced rate), after sub-paragraph (3) there is inserted—

(4) The supplies falling within this paragraph also include supplies of women’s sanitary protection products.

Section 4

After paragraph 5 there is inserted—

(6)

(1) In paragraph 1(4) above “women’s sanitary protection products” means women’s sanitary protection products of any of the following descriptions—

(a) subject to sub-paragraph (2) below, 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) above does not include protective briefs or any other item of clothing.