lexiara

Schedule A1, paragraph 6

VATA 1994
Value Added Tax Act 1994 · United Kingdom

In paragraph 1(4) above “women’s sanitary protection products” means women’s sanitary protection products of any of the following descriptions— 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; panty liners, other than panty liners that are designed as being primarily for use as incontinence products; sanitary belts. Sub-paragraph (1)(a) above does not include protective briefs or any other item of clothing.

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