Question to the HM Treasury:

To ask the Chancellor of the Exchequer, with reference to the Answer of 19 January 2018 to Question 123106 on Defibrillators: VAT, what plans his Department has to review legislation on VAT on automated external defibrillators.

The Government takes the safety of the public seriously and, as noted in the previous answer, already provides several VAT reliefs to aid the purchases of Automated External Defibrillators and other first aid equipment.

Going further would impose significant additional pressure on the public finances, to which VAT makes a significant contribution. VAT raised around £130 billion in 2019/20 and helps to fund key spending priorities. Any reduction in tax paid is a reduction in the money available to support important public services, including the NHS and policing.