Written Question·Treasury·UIN 22498

Defibrillators: VAT

Tabled: 7 January 2025
Answered: 13 January 2025

Question

Tim Roca

LabourMacclesfield

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

Answer

James Murray
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, ...

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