Question to the HM Treasury:

To ask Mr Chancellor of the Exchequer, if he will make it his policy to exempt automated external defibrillators from VAT.

Whilst it is not possible under current EU laws to exempt from VAT all purchases of defibrillators, the government does maintain several VAT reliefs to aid purchases of defibrillators. These include VAT refunds of purchases made by local authorities and VAT relief for purchases made through voluntary contributions which are donated to eligible charities or the NHS.