delete The Value Added Tax (Women’s Sanitary Products: Reusable Underwear) Order 2023
This Order amends Schedule 8 to the Value Added Tax Act 1994 to extend zero-rating (VAT exemption) to reusable underwear designed and marketed primarily for absorbing or collecting lochia or menstrual flow. It comes into force on 1st January 2024.
This regulation exemplifies government micro-management of the tax code, picking winners based on political judgment about which products are 'worthy' of VAT relief. Extending zero-rating to reusable underwear creates market distortion, compliance complexity, and sets a problematic precedent for endless product-specific tax exemptions. While the stated goal is reducing costs for women, the actual effect is entrenching a pattern of government favoring certain producers over others through fiscal intervention. Britons would be better served by a simpler, flatter tax system with fewer exemptions rather than this piecemeal political allocation of tax relief.