The Government's approach is to support safety campaigns that place sunscreen within its proper context; as a precaution that people can take against the sun, but that does not provide 100 per cent protection. While sun protection products have a role to play in skin safety, it is important that people do not rely on sunscreen alone.
VAT raises a significant amount of revenue and plays an important part in funding the Government's public spending priorities. Any application of a reduced rate would have to be balanced against this. The Government keeps all taxes under constant review.