Responsibility for VAT policy rests with HM Treasury. The Department of Health and Social Care works closely with other Government departments on matters affecting public health, however, there have not been any recent discussions regarding this matter.

VAT rules allow drugs and medications that are dispensed by a registered pharmacist against a prescription issued by a qualifying health professional to be zero rated for VAT. High-factor sunscreen is already on the NHS prescription list for certain conditions and is provided VAT-free when dispensed by a pharmacist to these patients. However, items which are not prescribed by a health professional and dispensed by a pharmacist do not qualify for the relief, even though they may have health benefits. 

VAT rules allow drugs and medications that are dispensed by a registered pharmacist against a prescription issued by a qualifying health professional to be zero rated for VAT. High-factor sunscreen is already on the NHS prescription list for certain conditions and is provided VAT-free when dispensed by a pharmacist to these patients. However, items which are not prescribed by a health professional and dispensed by a pharmacist do not qualify for the relief, even though they may have health benefits. 

VAT rules allow drugs and medications that are dispensed by a registered pharmacist against a prescription issued by a qualifying health professional to be zero rated for VAT. High-factor sunscreen is already on the NHS prescription list for certain conditions and is provided VAT-free when dispensed by a pharmacist to these patients. However, items which are not prescribed by a health professional and dispensed by a pharmacist do not qualify for the relief, even though they may have health benefits. 

VAT rules do allow drugs and medications that are dispensed by a registered pharmacist against a prescription issued by a qualifying health professional to be zero rated for VAT. High-factor sunscreen is already on the NHS prescription list for certain conditions and is provided VAT-free when dispensed by a pharmacist to these patients. However, items which are not prescribed by a health professional and dispensed by a pharmacist do not qualify for the relief, even though they may have health benefits.

VAT is a broad-based tax on consumption, and the 20 per cent standard rate applies to most goods and services. VAT is the UK’s third largest tax, forecast to raise £180 billion in 2025/26.

Tax breaks reduce the revenue available for vital public services and must represent value for money for the taxpayer. Exceptions to the standard rate have always been limited and balanced against affordability considerations.

The Government's current approach to promoting sunscreen use is part of the sun protection measures recommended to reduce exposure to ultraviolet (UV) radiation. This aligns with the World Health Organization’s guidance, which is available at the following link:

https://www.who.int/news-room/questions-and-answers/item/radiation-protecting-against-skin-cancer

The public health guidance is primarily through the National Health Service, the UK Health Security Agency, and the Met Office rather than through dedicated national sunscreen-awareness campaigns.

NHS England and other NHS organisations regularly share social media messages during periods of sunny weather to remind the public about the importance of sun safety and using sunscreen to protect against harmful UV exposure.

The Health and Safety Executive (HSE) recognises the health risks posed by working in the sun in industries such as agriculture and construction. HSE’s guidance is informed by the NHS’s position and is available here: Skin at work: Outdoor workers and sun exposure - HSE.

The information in HSE's guidance encourages employers of outdoor workers to include sun protection advice in routine health and safety training and advises workers to keep covered up during the summer months. Where possible direct exposure to the sun should be avoided, for example by working in the shade. Employers should assess the risks and determine the best control measures.

Sunscreen with a protection factor of SPF30 or above, as per NHS guidelines, should be used to complement these measures and deal with any residual risk, but not as the primary protective measure.

HSE has a range of tools as its disposal to ensure employers are acting in accordance with their legal duties.

The Health and Safety Executive (HSE) currently provides guidance for outdoor workers and sun exposure on both its main website pages and as a short leaflet entitled Keep your top on - Health risks from working in the sun (INDG147), both of which recommend the use of high-factor sunscreen.

I have directed HSE to update its own guidance so that it aligns with the advice provided by the NHS of using sunscreen of at least SPF30.

Legislation requires that cosmetics, including sun creams, must be safe. To ensure that products are safe before sale, a safety assessment must be completed by a qualified assessor.

Sun protection products which have been recommended by the Advisory Committee on Borderline Substances (ACBS) for NHS prescribing for specified conditions are listed in Part XV of the Drug Tariff. Products which are not medicines or medical devices may be prescribed by clinicians. If a sun cream is prescribed that is not classified as a medical device it will still need to meet the safety requirements in the Cosmetic Regulation.

The Department continues to advise patients to follow National Health Service guidance on sun protection. This advice is available publicly at the following link:

https://www.nhs.uk/live-well/seasonal-health/sunscreen-and-sun-safety/

It includes guidance on the extra care that should be taken for babies and children. As their skin is much more sensitive than adults, guidance advises children under six months old to be kept out of direct sunlight. Additionally, from March to October in the United Kingdom, children should wear suitable clothing, and wear at least SPF30 suncream.

The UK Health Security Agency also provides guidance which includes information on suncream and is available at the following link:

https://www.gov.uk/guidance/looking-after-children-and-those-in-early-years-settings-before-and-during-hot-weather-teachers-and-other-educational-professionals

The toolkit is intended to provide health information and other resources that can be communicated during hot spells.

The Department would advise that people to the follow the National Health Service guidance on using sunscreen, which is available at the following link:

https://www.nhs.uk/live-well/seasonal-health/sunscreen-and-sun-safety/

The NHS England website is clear on the benefits of sunscreen, and the importance of using sunscreen that is of factor 30 and above.

The Department continues to advise patients to follow National Health Service guidance on reducing the risk of melanoma. This advice is available publicly on the NHS website, via the following link:

https://www.nhs.uk/live-well/seasonal-health/sunscreen-and-sun-safety/

The Department is not taking any additional steps, currently or within the last three years, to specifically fund awareness campaigns to encourage the use of sunscreen to prevent melanoma.

The Department continues to advise patients to follow National Health Service guidance on reducing the risk of melanoma. This advice is available publicly on the NHS website, via the following link:

https://www.nhs.uk/live-well/seasonal-health/sunscreen-and-sun-safety/

The Department is not taking any additional steps, currently or within the last three years, to specifically fund awareness campaigns to encourage the use of sunscreen to prevent melanoma.

The Department continues to advise patients to follow National Health Service guidance on reducing the risk of melanoma. This advice is available publicly on the NHS website, via the following link:

https://www.nhs.uk/live-well/seasonal-health/sunscreen-and-sun-safety/

The Department is not taking any additional steps, currently or within the last three years, to specifically fund awareness campaigns to encourage the use of sunscreen to prevent melanoma.

VAT is a broad-based tax on consumption, and the 20 per cent standard rate applies to most goods and services. It is the UK’s second largest tax, forecast to raise £176 billion in 2024/25. Tax breaks reduce the revenue available for public services, and must represent value for money for the taxpayer.

One of the key considerations when assessing any potential new VAT relief is whether the cost saving is likely to be passed on to consumers. Evidence suggests that businesses only partially pass on any savings from lower VAT rates. In some cases, therefore, reliefs do not represent the best value for money, as there is no guarantee that savings would be passed on to consumers, and therefore no guarantee that it would make certain products more accessible to the public.

The Department would advise people to the follow the National Health Service guidance on using sunscreen. This advice is available at the following link:

https://www.nhs.uk/live-well/seasonal-health/sunscreen-and-sun-safety/

Whilst the Department has not made a specific assessment, under the current VAT rules, sun protection products are subject to the standard rate of VAT. High-factor sunscreen is on the National Health Service prescription list for certain conditions and therefore is provided free of VAT when dispensed by a pharmacist. While HM Treasury keeps all taxes under review, there are no plans to make changes. Representations on changes to the VAT system will be considered through the normal fiscal event process.

We see that as part of a much wider campaign to ensure that we treat the sun safely, by reducing the amount of time we spend in the sun, particularly during peak hours of the day in summertime. I keep all these discussions in play with my Treasury colleagues.