Question to the HM Treasury:

To ask His Majesty's Government what assessment they have made of the impact that removing VAT on defibrillators would have on the national rollout effort.

This question was answered on 17th October 2024
The Government currently provides VAT reliefs to aid the purchase of defibrillators. For example, when an AED 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.

The Government keeps all taxes under review including consideration of impacts. A key consideration for any potential VAT relief is whether savings would be passed on to the consumer, and evidence suggests that savings are not always passed on.

VAT is the UK's second largest tax forecast to raise £176 billion in 2024/25, and taxation is a vital source of revenue which helps to fund public services. The Government has no current plans to make changes to the VAT treatment of AEDs.