Question to the HM Treasury:

To ask the Chancellor of the Exchequer, if she will make an assessment of the potential merits of removing VAT from defibrillators in the forthcoming Budget.

The Government currently provides VAT reliefs to aid the purchase of defibrillators. This means that charities pay no VAT if they purchase a defibrillator and then donate it to an eligible body.

VAT is a broad-based tax on consumption, and exceptions to the standard rate have always been limited and balanced against affordability considerations. Following the spending audit, the Chancellor has been clear that difficult decisions lie ahead on spending, welfare and tax to fix the foundations of our economy and address the £22 billion hole in the public finances left by the last government.

The government keeps all taxes under review.