Question to the HM Treasury:

To ask the Chancellor of the Exchequer, what assessment has been made of the potential merits of extending VAT exemption on defibrillators to include purchases of units installed in private homes.

The Government currently provides VAT reliefs to aid the purchase of defibrillators. For example, when an Automated External Defibrillator is purchased with funds provided by a charity and then donated to an eligible body, no VAT is charged. Furthermore, all state schools in England have been fitted with AEDs.

Tax breaks reduce the revenue available for vital public services and must represent value for money for the taxpayer. Exceptions to the standard rate have always been limited and balanced against affordability considerations.

A key consideration for any potential new VAT relief is whether savings would be passed on to the consumer. Evidence suggests that businesses only partially pass on any savings from lower VAT rates.