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444920

	registered interest
	date	14/01/2016
	answering body	HM Treasury
	answering dept id	14
	answering dept short name	Treasury
	answering dept sort name	CaTreasury
	hansard heading	Sunscreens: VAT
	house id	1
	legislature	25259 pref label House of Commons
	question text	To ask Mr Chancellor of the Exchequer, if he will include the removal of VAT on sun safety products in his negotiations on VAT on sanitary products with his counterparts in the EU.
	tabling member constituency	Mid Derbyshire
	tabling member printed	Pauline Latham
	uin	22538
	answer	answer is ministerial correction date of answer 20/01/2016 answer text <p>EU VAT rules do not currently allow for the application of a zero rate of VAT to sanitary products. That is why I have written to the European Commission and other Member States setting out our strong view that Member States should have full discretion over what rate of VAT they can apply to these products.</p><br /><p>Drugs and medications that are dispensed by a registered pharmacist against a prescription issued by a qualifying health professional are zero rated for VAT.</p><br /><p>High-factor sunscreen is on the NHS prescription list for certain conditions and is therefore provided VAT free when dispensed by a pharmacist to patients.</p> answering member constituency South West Hertfordshire answering member printed Mr David Gauke question first answered 20/01/2016 10:39:10 answering member 1529 label Biography information for Mr David Gauke
	tabling member	4025 label Biography information for Mrs Pauline Latham

444921

	registered interest
	date	14/01/2016
	answering body	HM Treasury
	answering dept id	14
	answering dept short name	Treasury
	answering dept sort name	CaTreasury
	hansard heading	Sunscreens: VAT
	house id	1
	legislature	25259 pref label House of Commons
	question text	To ask Mr Chancellor of the Exchequer, if he will assess the potential merits of reducing the rate of VAT on sunscreen, sun block and other sun safety products.
	tabling member constituency	Mid Derbyshire
	tabling member printed	Pauline Latham
	uin	22539
	answer	answer is ministerial correction date of answer 20/01/2016 answer text <p>EU VAT law does not specifically provide for a reduced rate for sunscreen, although there is a provision for a reduced rate of VAT for “pharmaceutical products of a kind normally used for health care, prevention of diseases and treatment for medical and veterinary purposes”.</p><br /><p>Not all sunscreen products are recognised as having a health benefit and the factor level necessary for adequate protection is a matter of contention.</p><br /><p>However, high-factor sunscreen is on the NHS prescription list for certain conditions and provided VAT free when dispensed by a pharmacist to patients.</p> answering member constituency South West Hertfordshire answering member printed Mr David Gauke question first answered 20/01/2016 10:23:54 answering member 1529 label Biography information for Mr David Gauke
	tabling member	4025 label Biography information for Mrs Pauline Latham

1465903

	registered interest
	date	25/05/2022
	answering body	Treasury
	answering dept id	14
	answering dept short name	Treasury
	answering dept sort name	Treasury
	hansard heading	Sunscreens: VAT
	house id	1
	legislature	25259 pref label House of Commons
	question text	To ask the Chancellor of the Exchequer, if he will remove VAT on (a) suntan lotion and (b) other similar products to help ensure that families are able to access those products in the context of the rising cost of living.
	tabling member constituency	Mid Derbyshire
	tabling member printed	Mrs Pauline Latham
	uin	8992
	answer	answer is ministerial correction date of answer 08/06/2022 answer text <p>Under the current VAT rules, sun protection products are subject to the standard rate of VAT. High-factor sunscreen is on the NHS prescription list for certain conditions and therefore is provided VAT free when dispensed by a pharmacist.</p><p> </p><p>Expanding the scope of current VAT reliefs would impose additional pressure on the public finances, to which VAT makes a significant contribution. VAT raised around £130 billion in 2019-20 and helps to fund key spending priorities including on health, schools, and defence. Any loss in tax revenue would have to be balanced by a reduction in public spending, increased borrowing or increased taxation elsewhere. In addition, this request must be viewed in the context of almost £50 billion of requests for relief from VAT received since the EU referendum. Finally, it is never guaranteed that any reduction in tax on a given item would be passed on by the manufacturers to the end consumer.</p><p> </p><p>More widely, the Government is supporting the hardest hit with £37 billion of help to address the cost of living and cutting hundreds of pounds off household bills. Almost all of the eight million most vulnerable households across the UK will receive support of at least £1,200 this year, including a new one-off £650 cost of living payment. This intervention will substantially ease the burden on families in the face of high inflation.</p><p> </p><p>Although the Government keep all taxes under review, there are currently no plans to reduce or remove VAT on sunscreen products.</p> answering member constituency South East Cambridgeshire answering member printed Lucy Frazer question first answered 08/06/2022 07:23:21 answering member 4517 label Biography information for Lucy Frazer
	tabling member	4025 label Biography information for Mrs Pauline Latham

1507275

	registered interest
	date	21/09/2022
	answering body	Treasury
	answering dept id	14
	answering dept short name	Treasury
	answering dept sort name	Treasury
	hansard heading	Sunscreens: VAT
	house id	1
	legislature	25259 pref label House of Commons
	question text	To ask the Chancellor of the Exchequer, if he will remove VAT on (a) suntan lotion and (b) other similar products in the context of the rising cost of living.
	tabling member constituency	Mid Derbyshire
	tabling member printed	Mrs Pauline Latham
	uin	53373
	answer	answer is ministerial correction date of answer 29/09/2022 answer text <p>The Government keeps all taxes under review, however, there are currently no plans to reduce or remove VAT on sunscreen products.</p><p> </p><p>Although sun protection products are subject to the standard rate of VAT, high-factor sunscreen is provided VAT free when dispensed by a pharmacist.</p> answering member constituency North East Bedfordshire answering member printed Richard Fuller question first answered 29/09/2022 11:06:18 answering member 3912 label Biography information for Richard Fuller
	tabling member	4025 label Biography information for Mrs Pauline Latham