Question to the HM Treasury:

To ask Mr Chancellor of the Exchequer, what estimate he has made of the VAT refunds made in relation to the procurement of (a) medical equipment, (b) lifesaving medical emergency medical equipment and (c) defibrillators, in each of the last five years.

This level of detail is not requested on VAT returns and therefore we do not have data available on how much VAT revenue was accrued or refunded in relation to particular products.