Written questions

Defibrillators: VAT

Commons · Question 112719 · Tabled 11 Feb 2026 · Treasury · Official record

Answered 26 Feb 2026

Question

Asked by Lizzi Collinge

To ask the Chancellor of the Exchequer, what assessment she has made of the potential merits of abolishing VAT on defibrillators.

Answer

Answered by Dan Tomlinson, 26 Feb 2026

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, ...