Question to the HM Treasury:

To ask the Chancellor of the Exchequer, what steps he is taking to reduce VAT on community defibrillators and the cabinets in which they are housed to match the VAT free status of the pads and batteries.

This question was answered on 19th November 2021
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 however keeps all taxes under constant review.