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.