VAT: Sunscreens

Bob Spink
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.

Jane Kennedy
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.