The Government keeps all taxes under constant review.<\/p>
<\/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>
More widely, the Government\u2019s approach to this matter is to support safety campaigns that ensure that sunscreen is placed within its proper context; as one of the precautions that people can take against the harmful rays of the sun, but one that does not provide 100 per cent protection. Advice from leading cancer charities recommends a range of steps people can take for protection, which includes avoiding long periods of exposure, staying in the shade at peak hours, and protecting themselves with a hat and sunglasses.<\/p>"} , "answeringMember" : {"_about" : "http://data.parliament.uk/members/4517", "label" : {"_value" : "Biography information for Lucy Frazer"} } , "answeringMemberConstituency" : {"_value" : "South East Cambridgeshire"} , "answeringMemberPrinted" : {"_value" : "Lucy Frazer"} , "dateOfAnswer" : {"_value" : "2022-09-08", "_datatype" : "dateTime"} , "groupedQuestionUIN" : [{"_value" : "47674"} , {"_value" : "47675"} ], "isMinisterialCorrection" : {"_value" : "false", "_datatype" : "boolean"} , "questionFirstAnswered" : [{"_value" : "2022-09-08T12:46:28.72Z", "_datatype" : "dateTime"} ]} , "answeringDeptId" : {"_value" : "14"} , "answeringDeptShortName" : {"_value" : "Treasury"} , "answeringDeptSortName" : {"_value" : "Treasury"} , "date" : {"_value" : "2022-09-05", "_datatype" : "dateTime"} , "hansardHeading" : {"_value" : "Sunscreens: VAT"} , "houseId" : {"_value" : "1"} , "legislature" : [{"_about" : "http://data.parliament.uk/terms/25259", "prefLabel" : {"_value" : "House of Commons"} } ], "questionText" : "To ask the Chancellor of the Exchequer, if he will make an assessment of the potential merits of reducing the rate of VAT on sunscreen, sunblock and other sun safety products.", "registeredInterest" : {"_value" : "false", "_datatype" : "boolean"} , "tablingMember" : {"_about" : "http://data.parliament.uk/members/4770", "label" : {"_value" : "Biography information for Amy Callaghan"} } , "tablingMemberConstituency" : {"_value" : "East Dunbartonshire"} , "tablingMemberPrinted" : [{"_value" : "Amy Callaghan"} ], "uin" : "47673"} , {"_about" : "http://data.parliament.uk/resources/1504804", "AnsweringBody" : [{"_value" : "Treasury"} ], "answer" : {"_about" : "http://data.parliament.uk/resources/1504804/answer", "answerText" : {"_value" : "
The Government keeps all taxes under constant review.<\/p>
<\/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>
More widely, the Government\u2019s approach to this matter is to support safety campaigns that ensure that sunscreen is placed within its proper context; as one of the precautions that people can take against the harmful rays of the sun, but one that does not provide 100 per cent protection. Advice from leading cancer charities recommends a range of steps people can take for protection, which includes avoiding long periods of exposure, staying in the shade at peak hours, and protecting themselves with a hat and sunglasses.<\/p>"} , "answeringMember" : {"_about" : "http://data.parliament.uk/members/4517", "label" : {"_value" : "Biography information for Lucy Frazer"} } , "answeringMemberConstituency" : {"_value" : "South East Cambridgeshire"} , "answeringMemberPrinted" : {"_value" : "Lucy Frazer"} , "dateOfAnswer" : {"_value" : "2022-09-08", "_datatype" : "dateTime"} , "groupedQuestionUIN" : [{"_value" : "47673"} , {"_value" : "47675"} ], "isMinisterialCorrection" : {"_value" : "false", "_datatype" : "boolean"} , "questionFirstAnswered" : [{"_value" : "2022-09-08T12:46:28.783Z", "_datatype" : "dateTime"} ]} , "answeringDeptId" : {"_value" : "14"} , "answeringDeptShortName" : {"_value" : "Treasury"} , "answeringDeptSortName" : {"_value" : "Treasury"} , "date" : {"_value" : "2022-09-05", "_datatype" : "dateTime"} , "hansardHeading" : {"_value" : "Sunscreens: VAT"} , "houseId" : {"_value" : "1"} , "legislature" : [{"_about" : "http://data.parliament.uk/terms/25259", "prefLabel" : {"_value" : "House of Commons"} } ], "questionText" : "To ask the Chancellor of the Exchequer, when his Department last made an assessment of the adequacy of the level of VAT on sunscreen products.", "registeredInterest" : {"_value" : "false", "_datatype" : "boolean"} , "tablingMember" : {"_about" : "http://data.parliament.uk/members/4770", "label" : {"_value" : "Biography information for Amy Callaghan"} } , "tablingMemberConstituency" : {"_value" : "East Dunbartonshire"} , "tablingMemberPrinted" : [{"_value" : "Amy Callaghan"} ], "uin" : "47674"} , {"_about" : "http://data.parliament.uk/resources/1504805", "AnsweringBody" : [{"_value" : "Treasury"} ], "answer" : {"_about" : "http://data.parliament.uk/resources/1504805/answer", "answerText" : {"_value" : "
The Government keeps all taxes under constant review.<\/p>
<\/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>
More widely, the Government\u2019s approach to this matter is to support safety campaigns that ensure that sunscreen is placed within its proper context; as one of the precautions that people can take against the harmful rays of the sun, but one that does not provide 100 per cent protection. Advice from leading cancer charities recommends a range of steps people can take for protection, which includes avoiding long periods of exposure, staying in the shade at peak hours, and protecting themselves with a hat and sunglasses.<\/p>"} , "answeringMember" : {"_about" : "http://data.parliament.uk/members/4517", "label" : {"_value" : "Biography information for Lucy Frazer"} } , "answeringMemberConstituency" : {"_value" : "South East Cambridgeshire"} , "answeringMemberPrinted" : {"_value" : "Lucy Frazer"} , "dateOfAnswer" : {"_value" : "2022-09-08", "_datatype" : "dateTime"} , "groupedQuestionUIN" : [{"_value" : "47673"} , {"_value" : "47674"} ], "isMinisterialCorrection" : {"_value" : "false", "_datatype" : "boolean"} , "questionFirstAnswered" : [{"_value" : "2022-09-08T12:46:28.83Z", "_datatype" : "dateTime"} ]} , "answeringDeptId" : {"_value" : "14"} , "answeringDeptShortName" : {"_value" : "Treasury"} , "answeringDeptSortName" : {"_value" : "Treasury"} , "date" : {"_value" : "2022-09-05", "_datatype" : "dateTime"} , "hansardHeading" : {"_value" : "Sunscreens: VAT"} , "houseId" : {"_value" : "1"} , "legislature" : [{"_about" : "http://data.parliament.uk/terms/25259", "prefLabel" : {"_value" : "House of Commons"} } ], "questionText" : "To ask the Chancellor of the Exchequer, for what reason high factor sunscreen products currently incur VAT.", "registeredInterest" : {"_value" : "false", "_datatype" : "boolean"} , "tablingMember" : {"_about" : "http://data.parliament.uk/members/4770", "label" : {"_value" : "Biography information for Amy Callaghan"} } , "tablingMemberConstituency" : {"_value" : "East Dunbartonshire"} , "tablingMemberPrinted" : [{"_value" : "Amy Callaghan"} ], "uin" : "47675"} , {"_about" : "http://data.parliament.uk/resources/1503534", "AnsweringBody" : [{"_value" : "Treasury"} ], "answer" : {"_about" : "http://data.parliament.uk/resources/1503534/answer", "answerText" : {"_value" : "
The off-payroll working rules (commonly known as IR35) have been in place for over twenty years and are designed to ensure that individuals working like employees but through their own company, usually a personal service company (PSC), pay broadly the same Income Tax and National Insurance contributions (NICs) as those who are directly employed.<\/p>
<\/p>
Following reforms in 2017 and 2021, public authorities and medium and large-sized clients in the private sector are responsible for deciding if the off-payroll working rules apply to an engagement.<\/p>
<\/p>
Organisations must take reasonable care when making status determinations under the rules and are already required to issue a Status Determination Statement (SDS) for all contractors determined to be working like an employee. Failure to take reasonable care will result in the organisation becoming responsible for the worker\u2019s Income Tax and National Insurance Contributions.<\/p>
<\/p>