Speeches

Pauline Latham – 2016 Parliamentary Question to the HM Treasury

The below Parliamentary question was asked by Pauline Latham on 2016-01-14.

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.

Mr David Gauke

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.

Drugs and medications that are dispensed by a registered pharmacist against a prescription issued by a qualifying health professional are zero rated for VAT.

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.