Question to the HM Treasury:

To ask the Chancellor of the Exchequer, whether he plans to review the level of VAT charged on sunscreen products.

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 therefore is provided VAT free when dispensed by a pharmacist.

While we keep all taxes under review there are no plans to make changes. Representations on changes to the VAT system will be considered through the normal fiscal event process.