Abolish the 'tooth tax': remove VAT on children's toothbrushes and toothpaste.

Background

Abolish the 20% VAT on children's oral care products like toothbrushes and toothpaste. Make these essential items zero-rated for VAT (like children's clothing). With an estimated 4.3 million children in poverty, this could ease pressure on families and reduce NHS costs from preventable tooth decay.

Additional details

We think children's oral health is in crisis. Tooth decay is the leading cause of hospital admissions for 5-9-year-olds in England. In 2022-23, 47,000 tooth extractions occurred in NHS hospitals for under-19s, costing £40.7m annually. Two-thirds of these were preventable. With many families unable to afford basic oral hygiene tools, removing VAT could ease financial barriers, reduce NHS pressure and improve access to essential oral health products. Prevention is better and cheaper than cure.

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