Schedule 8, Part II, Group 19, item 1(1)

In this Group “women's sanitary products” means women's sanitary products of any of the following descriptions— subject to Note (2), products that are designed, and marketed, as being solely for use for absorbing, or otherwise collecting, lochia or menstrual flow; panty liners, other than panty liners that are designed as being primarily for use as incontinence products; sanitary belts; reusable underwear that is designed, and marketed, as being primarily for use for absorbing, or otherwise collecting, lochia or menstrual flow.

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Source: legislation.gov.uk · retrieved 2026-07-28