Irish Cancer Society Calls to Scrap 23% VAT on Sunscreen, Citing Health Essential

The Irish Cancer Society and others are advocating for the removal of the 23% VAT on sunscreen in Ireland, arguing it is an essential health product, not a cosmetic. Under EU law, sunscreen is currently classified as a cosmetic, subjecting it to the standard national VAT rate, identical to make-up or perfume.

Skin cancer, primarily caused by UV rays, is Ireland's most common cancer, with over 11,000 diagnoses annually. Both the Irish government and the EU recommend sunscreen as a primary method of protection. However, the cost, with €4.60 VAT on a €20 bottle of factor 50 SPF, is seen as a barrier.

The Department of Finance confirmed Ireland cannot apply a reduced VAT rate under the current EU VAT Directive, as sunscreens are not among the categories allowed for lower rates. The Irish Cancer Society recognizes this limitation but urges the government to explore amending the EU VAT Directive during its upcoming EU presidency, citing the successful lobbying for VAT exemption on period products.

A petition by skin cancer nurse Kelsey O’Donnell, melanoma specialist Professor Shirley Potter, and TanOrganic founder Noelle O’Connor, seeks to reclassify sunscreen as a «life-saving essential.» Fianna Fáil senator Fiona O’Loughlin and Fine Gael senator Maria Byrne have raised the issue in the Senate, with Byrne suggesting a 0% VAT rate by declaring it a pharmaceutical product. Jerry Buttimer TD noted ongoing engagement with the European Commission since 2023 but expects no changes in the medium term.

Steve Dempsey of the Irish Cancer Society also highlighted free sunscreen dispensers as an accessibility solution. A campaign launched in summer 2025 targets local authorities to increase these dispensers in public areas. Cork City and Dún Laoghaire-Rathdown have already rolled out pilot programs.