Question to the Department of Health and Social Care:

To ask the Secretary of State for Health and Social Care, what recent assessment she has made with the Chancellor of the Exchequer of the potential impact of removing VAT from factor 30+ sunscreen on the level of incidence of skin cancer.

Whilst the Department has not made a specific assessment, under the current VAT rules, sun protection products are subject to the standard rate of VAT. High-factor sunscreen is on the National Health Service prescription list for certain conditions and therefore is provided free of VAT when dispensed by a pharmacist. While HM Treasury keeps 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.