15:00 Amy Callaghan (East Dunbartonshire) (SNP)

The anomaly of sunscreen products being exempt from VAT is longstanding, and seems perfectly reason to question, given we are in a cost of living crisis and a climate crisis. Also, given the VAT relief provided to drugs, medicines, medicinal products and aids for the disabled, it seems logical that preventive healthcare measures should be exempt too. Many of my constituents will find it hard to believe that the like of Calpol and paracetamol are exempt from VAT, but not sunscreen products.

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15:13 Jim Shannon (DUP)

With increasing temperatures in the United Kingdom from climate change, such a measure is becoming increasingly urgent. The hon. Member deserves great gratitude for bringing this debate forward, because—as others have said, and as those who follow my speech will say as well—this is an urgent subject. Removing VAT from sunscreen would not have been possible under EU rules, but it is now; there is nothing to restrict us, except those of us who live in Northern Ireland. I hate to say it, but in every debate I have, I have to temper everything with the Northern Ireland protocol. In Northern Ireland, we would not be able to take advantage of leaving the EU in this way, due to the protocol. However, that is a different issue for another day.

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