I guess the rational is that you can stay in the shade and wear long sleeve clothing and a sun hat, avoid going out in the mid day sun etc., all of which is likely much healthier.
Sitting on a sunbed by a pool etc. is not something that should entice VAT savings but many outdoor sports could be seen as a benefit. The bigger question is should things like hiking boots, sports clothes and equipment etc etc. be VAT free? In general it is in the government's best interest toi have people partaking in lots of sports. Biut this opens up so many gray area questions (is darts a sport worthy of being omitted from VAT?)
