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answer › question first answered	2020-11-09T16:13:17.847Z
min date	2019-05-15
min answer › question first answered	2020-05-18T15:57:22.873Z
answer › answering member constituency	Hereford and South Herefordshire

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registered interest

date

exactly:

or between:
and

answering body

answering dept id

answering dept short name

answering dept sort name

hansard heading

house id

legislature


pref label

question text

tabling member constituency

tabling member printed

uin

answer

is ministerial correction

date of answer

exactly:

or between:
and

answer text

answering member constituency

answering member printed

question first answered

answering member


label

tabling member


label

1247007

registered interest

date

30/10/2020

answering body

Treasury

answering dept id

answering dept short name

Treasury

answering dept sort name

Treasury

hansard heading

Sunscreens: VAT

house id

legislature

25259

pref label	House of Commons

question text

To ask the Chancellor of the Exchequer, what assessment he has made of the potential merits of re-classifying sun cream from a cosmetic product to an essential product for the purposes of VAT.

tabling member constituency

West Bromwich West

tabling member printed

Shaun Bailey

uin

109669

answer

is ministerial correction

date of answer

09/11/2020

answer text

VAT is a broad-based tax on supplies of goods and services, and exceptions are limited and set out in legislation. High-factor sunscreen is on the NHS prescription list for certain conditions and qualifies for a VAT zero rate when prescribed and dispensed by a pharmacist.<p> </p><p>Making all sunscreen VAT-free would come at a considerable cost to the Exchequer. While all taxes are kept under review, there are currently no plans to reduce VAT on sunscreen products.</p>

answering member constituency

Hereford and South Herefordshire

answering member printed

Jesse Norman

question first answered

09/11/2020 16:13:17

answering member

3991

label	Biography information for Jesse Norman

tabling member

4757

label	Biography information for Shaun Bailey