I receive correspondence from time to time about making a VAT exemption for sunscreen products on public health grounds. Clearly it is important for us all to be aware of the dangers of too much sun exposure and the risk of melanoma skin cancer, but not all sunscreen products are recognised as having a health benefit, and the factor level necessary for adequate protection is a matter of contention.
For people with certain conditions, high-factor sunscreen is on the NHS prescription list and provided VAT free when dispensed by a pharmacist to patients. More generally it is also right to say that using a good quality sun cream (with both a high sun protection factor (SPF), and at least a four star UVA protection) is an essential part of protecting ourselves from the sun.
The NHS also recommends that we should get in the shade when the sun is strongest, cover up with suitable clothing and hats, and wear sunglasses. I would also strongly urge parents with young children and babies to take extra care in the sun.
