THERE HAVE BEEN calls for the added tax on sun cream and similar products to be scrapped on the basis that they are essential health products, not a cosmetic item.
Under EU law, sunscreen is currently classed as a cosmetic product, meaning it is taxed at the standard national VAT rate, which in Ireland is 23%, the same as for make-up or perfume.
The Irish Cancer Society wants the government to raise the possibility of amending the EU VAT Directive during the upcoming EU presidency. Member states were previously successful in lobbying for the directive to be amended to allow period products to be VAT-exempt.
Steve Dempsey, director of advocacy and communications, Irish Cancer Society, said: “The Irish Cancer Society has long held the view that VAT levied on sunscreen should be abolished.”
“However, we recognise that the Irish government’s hands are tied due to the classification of sunscreen at an EU level as a cosmetic, rather than a healthcare product. Protecting your skin and reducing your risk from skin cancer is not cosmetic.”
The Department of Finance confirmed “there is no discretion” under the EU VAT Directive for Ireland to apply a reduced rate of VAT.
“The VAT rating of goods and services is subject to the requirements of the EU VAT Directive with which Irish VAT law is obliged to comply,” a spokesperson said.
“Sunscreens and sun protection factor products are not included in the categories of goods and services to which the EU VAT Directive allows a lower rate to be applied, and so they are liable to VAT at the standard rate.”
‘Life-saving essential’
Skin cancer, which is primarily caused by UV rays from sunlight, is the most common type of cancer in Ireland, with more than 11,000 people diagnosed each year.
In line with international medical advice, the Irish government and the EU advise the public to use sunscreen as one of the main methods to protect against skin cancer.
A press release from the HSE this week described the product as “essential” and encouraged generous and regular application.
But there are concerns the cost of sunscreen is acting as a barrier to accessing it. A new petition to scrap the VAT said it “penalises those most vulnerable” by making sunscreen more expensive.
A 200ml bottle of a leading brand of factor 50 SPF sunscreen can set you back by around €20, €4.60 of which would be VAT.
The petition, which was formed by Kelsey O’Donnell, a skin cancer nurse, Professor Shirley Potter, a melanoma specialist, and TanOrganic founder Noelle O’Connor, wants sunscreen to be recognised as a “life-saving essential” rather than a cosmetic item.
It has been raised in the Seanad by Fianna Fáil senator Fiona O’Loughlin, who said a VAT exemption would make sunscreen more affordable and “play a crucial role in combating skin cancer”. The group plan to present the petition to Dáil Éireann Health Committee.
Fine Gael senator Maria Byrne also raised the issue in the Seanad: “We should be pushing to have sunscreen declared a pharmaceutical product and made subject to a 0% rate of VAT,” she said.
Jerry Buttimer TD said the VAT imposed on sunscreen is an “important issue”, but the government cannot reduce the rate of VAT under current EU law, adding that no changes are expected to this law in “the medium term”.
He said there has been “ongoing engagement” on the issue with the European Commission since 2023.
“I concur completely these are not cosmetic products or toiletries. They are pharmaceutical products that prevent skin cancer,” he added.
Dempsey, the Irish Cancer Society spokesperson, highlighted the provision of free sunscreen dispensers as another way to make the product more accessible.
“In summer 2025, we launched a campaign targeted at local authority level to increase the provision of free sunscreen dispensers in parks, beaches and sunspots,” he said.
“So far, a number of local authorities, including Cork City and Dún Laoghaire-Rathdown, have rolled out free dispensers on pilot bases. We see this as a vital way that local government can reduce costs to access sunscreen.”