Question to the HM Treasury:

To ask the Chancellor of the Exchequer, whether his Department has made an estimate of the cost to the public purse of a removing Value Added Tax on automatic external defibrillators.

This question was answered on 16th May 2024
The Government provides VAT reliefs to aid the purchase of Automated External Defibrillators (AEDs) through VAT refunds on purchases made by local authorities including parish councils, and VAT reliefs for purchases made through voluntary contributions where the AED is donated to eligible charities or the NHS.

The cost of relieving VAT on AEDs is uncertain owing to the lack of data on purchases of these devices. Businesses are not required to provide information at a product level in their VAT returns, as this may impose an excessive administrative burden.

The Government is currently inviting community organisations to bid for funding as part of a £1 million grant scheme that expands public access to AEDs, particularly in public places where they are most needed.