Value Added Tax Act (Amendment of Fifth Schedule)

L.N. 355 of 2024

VALUE ADDED TAX ACT

(CAP. 406)

Value Added Tax Act (Amendment of Fifth Schedule)

(Amendment No. 4) Regulations, 2024

IN EXERCISE of the powers conferred by article 75 of the Value

Added Tax Act, the Minister responsible for finance has made the

following regulations:-

(1) The title of these regulations is the Value Added Tax

Act (Amendment of Fifth Schedule) (Amendment No. 4) Regulations,

commencement.

2024 and these regulations shall be read and construed as one with the

Fifth Schedule to the Value Added Tax Act, hereinafter referred to as

the "Fifth Schedule".

(2) These regulations introduce a zero (0) rate of Value Added

Tax to certain sanitary items essential for women’s health, and certain

medical accessories essential to compensate and overcome cancer in

humans.

(3)

These regulations shall come into force on 1st January

2025.

Immediately after item 15 of Part One of the Fifth Schedule

there shall be added the following new items

"Products used for female sanitary protection

The supply of products used for female sanitary protection.

Medical items essential to compensate and overcome cancer in

humans

The supply of

(a) mastectomy undergarments;

(b) urinary incontinence management devices;

(c) vacuum constriction devices;

(d) scalp cooling systems;

(e) absorbent incontinence care products; and

(f) supportive medical undergarments.".

€0.09