Question to the HM Treasury:

To ask the Chancellor of the Exchequer, with reference to the Answer of 17 September 2026 to Question (UIN 28962), what evidence his Department holds on the extent to which reductions in VAT are passed on to consumers (a) in general and (b) specifically for automated external defibrillators; and whether his Department has assessed representations from defibrillator manufacturers and suppliers committing to pass on in full any savings arising from VAT relief.

The Chancellor makes decisions on tax policy at fiscal events, and does not routinely comment on proposals