VAT rules allow drugs and medications dispensed by registered pharmacists against a prescription issued by a qualified health professional to be zero rated for VAT. High-factor sunscreen can be on the NHS prescription list for certain conditions and is provided VAT-free in those circumstances.
The hon. Gentleman raises an important issue, but we should ensure that people do not just think that skin safety is about sun protection products, because leading cancer charities are clear that people should be taking several steps for protection, including avoiding long periods of sun exposure. I take his point that some jobs involve people being outside for periods of time, but we should all be taking all precautions.