Question to the HM Treasury:

To ask the Chancellor of the Exchequer, what assessment she has made of the potential merits of making defibrillators exempt from VAT.

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, all state schools in England have been fitted with AEDs.

A key consideration for any potential new VAT relief is whether savings would be passed on to the consumer. Evidence suggests that businesses only partially pass on any savings from lower VAT rates.