The Treasury advises that reusable period underwear has been added to the list of descriptions included within the definition of “women’s sanitary products” that are zero-rated supplies for the purposes of value added tax.
The above changes are implemented by the Value Added Tax (Women’s Sanitary Products) Order 2024 and therefore from 1 January 2024 reusable period underwear changed from 20% VAT to zero-rated.
These regulations, which extends the scope to reusable period underwear, should help reduce the cost of period products.
These Regulations are required under the terms of the Customs and Excise Agreement 1979 to keep the rules and procedures in relation to customs and excise duties in line with those in place in the United Kingdom.
For general enquiries please email customs@gov.im or call +44 1624 648130 (Monday to Friday 8:30am to 4:30pm).
