Question to the HM Treasury:

To ask the Chancellor of the Exchequer, if he will remove VAT on (a) suntan lotion and (b) other similar products to help ensure that families are able to access those products in the context of the rising cost of living.

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.

Expanding the scope of current VAT reliefs would impose additional pressure on the public finances, to which VAT makes a significant contribution. VAT raised around £130 billion in 2019-20 and helps to fund key spending priorities including on health, schools, and defence. Any loss in tax revenue would have to be balanced by a reduction in public spending, increased borrowing or increased taxation elsewhere. In addition, this request must be viewed in the context of almost £50 billion of requests for relief from VAT received since the EU referendum. Finally, it is never guaranteed that any reduction in tax on a given item would be passed on by the manufacturers to the end consumer.

More widely, the Government is supporting the hardest hit with £37 billion of help to address the cost of living and cutting hundreds of pounds off household bills. Almost all of the eight million most vulnerable households across the UK will receive support of at least £1,200 this year, including a new one-off £650 cost of living payment. This intervention will substantially ease the burden on families in the face of high inflation.

Although the Government keep all taxes under review, there are currently no plans to reduce or remove VAT on sunscreen products.