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Sunscreen (VAT)

Volume 447: debated on Friday 16 June 2006

To ask the Chancellor of the Exchequer what estimate he has made of the cost in VAT revenue forgone of reclassifying sunscreen as a preventative medicine rather than a cosmetic. (77526)

The VAT treatment of sun protection products is no different from the VAT treatment of medicines. VAT is not charged on medicines and sun protection products when dispensed by a pharmacist on the prescription of a registered doctor. When otherwise supplied by retail sale they are chargeable with VAT at the standard rate.