Defibrillators: VAT — Written Question

Question

Mr Richard Holden

Conservative — Basildon and Billericay

To ask the Chancellor of the Exchequer, whether she has made an assessment of the potential merits of extending existing VAT reliefs on defibrillators to cover direct purchases by (a) community groups, (b) sports clubs and (c) small businesses.

Answer

Dan Tomlinson

VAT is a broad-based tax on consumption, and the 20 per cent standard rate applies to most goods and services. Exceptions to the standard rate have always been limited and balanced against affordability considerations.The Government currently provides VAT...

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