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VAT: Sunscreens

Volume 472: debated on Tuesday 4 March 2008

To ask the Chancellor of the Exchequer if he will reclassify suncare products as essential healthcare items for value-added tax purposes; and if he will make a statement. (190507)

The VAT treatment of suncare products is no different from the VAT treatment of other healthcare products. VAT is not charged on certain healthcare and suncare 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.