Sunscreens: VAT

Treasury written question – answered at on 13 July 2023.

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Photo of Amy Callaghan Amy Callaghan Scottish National Party, East Dunbartonshire

To ask the Chancellor of the Exchequer, if he will make an assessment of the potential impact of removing VAT from sunscreen on the level of incidences of (a) melanoma and (b) non-melanoma skin cancer.

Photo of Victoria Atkins Victoria Atkins The Financial Secretary to the Treasury

Under the current VAT rules, sun protection products are subject to the standard rate of VAT. High-factor sunscreen is on the NHS prescription list for certain conditions and therefore is provided VAT free when dispensed by a pharmacist.

While we keep 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.

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