Question to the HM Treasury:
To ask the Chancellor of the Exchequer, what assessment he has made of the potential merits of reclassifying sunscreen products as essential healthcare items for VAT purposes.
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 considerable cost to the Exchequer. Therefore, while all taxes are kept under review, there are currently no plans to reduce VAT on sunscreen products.