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United Kingdom · Question · Written question

UIN 109669

Sunscreens: VAT

answeredUnited Kingdom· UK Parliament· EN

Introduced

30 October 2020

Last action

9 November 2020 · Answer

Status

Answered

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Subjects

Discovery layer

Source updated

9 November 2020

Summary

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.

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Timeline

  1. 30 October 2020

    Written question

    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.

    Source: Commons

  2. 9 November 2020

    Answer

    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...

    Source: Written answer

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