Sunscreens: VAT
The question
To ask the Chancellor of the Exchequer, what consideration he has given to the potential merits of removing VAT on sunscreen.
Answered by Treasury
VAT rules allow drugs and medications that are dispensed by a registered pharmacist against a prescription issued by a qualifying health professional to be zero rated for VAT. High-factor sunscreen is already on the NHS prescription list for certain conditions and is provided VAT-free when dispensed by a pharmacist to these patients. However, items which are not prescribed by a health professional and dispensed by a pharmacist do not qualify for the relief, even though they may have health benefits.
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