Defibrillators: VAT

(asked on 9th November 2021) - View Source

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, pursuant to the Answer of 8 November 2021 to Question 68145 and the Answer of the 26 October 2021 to question 60363, on what evidential basis his Department concluded that reviewing legislation on VAT on automated external defibrillators would impose significant additional pressure on the public finances in the absence of a specific cost-benefit analysis.


Answered by
Lucy Frazer Portrait
Lucy Frazer
Secretary of State for Culture, Media and Sport
This question was answered on 16th November 2021

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

There are existing VAT reliefs in place 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.

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