Question to the HM Treasury:

To ask the Chancellor of the Exchequer, if he will make it his policy to re-classify sunscreen products from a cosmetic product to an essential healthcare item to exempt those products from VAT.

Under the current VAT rules, sun protection products are subject to the standard rate of VAT. High-factor sunscreen is on the NHS prescription list for certain conditions and is provided VAT free when dispensed by a pharmacist.

Expanding the scope of the current VAT relief would come at a cost to the Exchequer. While all taxes are kept under review, there are currently no plans to reduce VAT on sunscreen products.