Written questions

Defibrillators: VAT

Commons · Question 13136 · Tabled 6 Nov 2024 · Treasury · Official record

Answered 14 Nov 2024

Question

Asked by Steve Witherden

To ask the Chancellor of the Exchequer, what assessment she has made of the potential merits of removing Value Added Tax from automated external defibrillators.

Answer

Answered by James Murray, 14 Nov 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 ...