Debate on VAT on sunscreen products
A Westminster Hall debate on ‘VAT on sunscreen products’ has been scheduled for Thursday 9 February 2023 at 3pm. The debate has been initiated by Amy Callaghan MP.

A brief guide to the system of non-domestic rating, better known as ‘business rates’.
Business rates (919 KB , PDF)
This note provides a brief guide to the system of non-domestic rating, better known as ‘business rates’.
Business rates are a property tax paid by occupants of non-domestic properties. The basic rates bill is determined by multiplying the rateable value of a property (a ‘hereditament’) by the ‘multiplier’. A property’s rateable value is set by the Valuation Office Agency in England and Wales; the Assessors in Scotland; and Land and Property Services in Northern Ireland.
Various reliefs, both mandatory and discretionary, are available from full business rates liability. Limited powers also exist for local authorities to set supplementary business rates. This note also gives details of the business rate-related grant schemes available as part of the Government’s response to the Covid-19 pandemic in 2020.
Business rates are devolved to Scotland, Wales and Northern Ireland. This note focuses on the operation of the business rates system in England.
Additional detail on the revaluation of business rates coming into effect on 1 April 2017 can be found in the Library briefing Business rates: the 2017 revaluation. Additional detail on business rate reliefs can be oudn in the Library briefing Business rate reliefs.
Details of the Business Rate Retention Scheme, and proposals for its reform, can be found in the Library briefing Reviewing and reforming local government finance.
Business rates (919 KB , PDF)
A Westminster Hall debate on ‘VAT on sunscreen products’ has been scheduled for Thursday 9 February 2023 at 3pm. The debate has been initiated by Amy Callaghan MP.
This Settlement allocates £59.7 billion of spending power to local authorities in England. It will be debated in the House of Commons on 8 February 2023.
The High Income Child Benefit Charge provides for Child Benefit to be clawed back through the tax system from families where the highest earner has an income in excess of £50,000.