Written Question·Treasury·UIN 112719
Defibrillators: VAT
Tabled: 11 February 2026
Answered: 26 February 2026
Question
Lizzi Collinge
Labour — Morecambe and Lunesdale
To ask the Chancellor of the Exchequer, what assessment she has made of the potential merits of abolishing VAT on defibrillators.
Answer
Dan TomlinsonThe 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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