Question to the HM Treasury:

To ask the Chancellor of the Exchequer, if she will take steps to remove VAT from defibrillator sales to help improve the levels of affordability for (a) community groups and (b) small businesses.

VAT is a broad-based tax on consumption, and the 20 per cent standard rate applies to most goods and services. Exceptions to the standard rate have always been limited and balanced against affordability considerations.

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.