Defibrillators: VAT
Commons · Question 66774 · Tabled 10 Jul 2025 · Treasury · Official record
Answered 17 Jul 2025
Question
Asked by Andrew Cooper
To ask the Chancellor of the Exchequer, what assessment she has made of the potential merits of extending the VAT relief for medical supplies afforded by VAT Notice 701/57 to include automated external defibrillators supplied for community use.
Answer
Answered by James Murray, 17 Jul 2025
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 VA...