Question to the HM Treasury:

To ask the Chancellor of the Exchequer, if she will make an assessment with the Secretary of State for Health and Social Care of the potential impact of removing VAT from sunscreen on the incidence of (a) melanoma and (b) non-melanoma skin cancers.

VAT is a broad-based tax on consumption, and the 20 per cent standard rate applies to most goods and services. It is the UK’s second largest tax, forecast to raise £176 billion in 2024/25. Tax breaks reduce the revenue available for public services, and must represent value for money for the taxpayer.

One of the key considerations when assessing any potential new VAT relief is whether the cost saving is likely to be passed on to consumers. Evidence suggests that businesses only partially pass on any savings from lower VAT rates. In some cases, therefore, reliefs do not represent the best value for money, as there is no guarantee that savings would be passed on to consumers, and therefore no guarantee that it would make certain products more accessible to the public.