Question to the Department of Health and Social Care:

To ask the Secretary of State for Health and Social Care, if he will take steps with the Chancellor of the Exchequer to remove VAT on defibrillators.

Tax policy is a matter for HM Treasury. The Government provides VAT reliefs to aid the purchase of automated external defibrillators through VAT refunds on purchases made by local authorities, including parish councils, and VAT reliefs for purchases made through voluntary contributions where a defibrillator is donated to eligible charities or the National Health Service.