Question to the HM Treasury:

To ask the Chancellor of the Exchequer, if he will remove VAT on purchases of defibrillators by individuals irrespective of where they are purchased in the UK.

The Government already maintains VAT reliefs to aid the purchase of Automated External Defibrillators (AEDs), including VAT relief on purchases made by local authorities and those made through voluntary contributions, where the AED is donated to eligible charities or the NHS. Otherwise, they attract the standard rate of VAT.

Any new VAT relief would come at a cost to the Exchequer and the Government has received over £50 billion worth of requests for relief from VAT since the EU referendum.

The Government keeps all taxes under review.