Question to the HM Treasury:

To ask the Chancellor of the Exchequer, if he will make an assessment of the potential merits of reclassifying sunscreen products as essential healthcare items for VAT purposes.

VAT rules do not distinguish between supplies on the basis of whether they might be considered essential. The standard rate of VAT applies to most goods and services, including sun safety products.

High-factor sunscreen is on the NHS prescription list for certain conditions and therefore is provided VAT free when dispensed by a pharmacist.

The Government keeps all taxes under review, however, there are currently no plans to change the VAT treatment of sunscreen products.