Question to the HM Treasury:

To ask the Chancellor of the Exchequer, what assessment he has made of the potential merits of exempting automated external defibrillators from VAT relief on the accessibility of defibrillators in public spaces.

The Government maintains VAT reliefs to aid the purchase of Automated External Defibrillators (AEDs), including VAT relief on purchases made by local authorities and those made through voluntary contributions, where the AED is donated to eligible charities or the NHS. Otherwise, they attract the standard rate of VAT.

The Government is currently inviting community organisations to bid for funding as part of a £1 million grant scheme that expands public access to AEDs, particularly in public places where they are most needed.

In addition, in June 2023, the Government met its commitment to ensure that all state-funded schools in England have access to a life-saving defibrillator.

The Government keeps all taxes under review.