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<p>The Government's approach is to support safety campaigns that place sunscreen within
its proper context; as a precaution that people can take against the sun, but that
does not provide 100 per cent protection. While sun protection products have a role
to play in skin safety, it is important that people do not rely on sunscreen alone.</p><p>
</p><p>VAT raises a significant amount of revenue and plays an important part in funding
the Government's public spending priorities. Any application of a reduced rate would
have to be balanced against this. The Government keeps all taxes under review.</p><p>
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