Question to the HM Treasury:

To ask the Chancellor of the Exchequer, what consideration he has given to the potential merits of removing VAT on sunscreen.

VAT rules allow drugs and medications that are dispensed by a registered pharmacist against a prescription issued by a qualifying health professional to be zero rated for VAT. High-factor sunscreen is already on the NHS prescription list for certain conditions and is provided VAT-free when dispensed by a pharmacist to these patients. However, items which are not prescribed by a health professional and dispensed by a pharmacist do not qualify for the relief, even though they may have health benefits.