Written Question·Treasury·UIN 113010
Defibrillators: VAT
Tabled: 11 February 2026
Answered: 26 February 2026
Question
Dr Beccy Cooper
Labour — Worthing West
To ask the Chancellor of the Exchequer, what assessment has been made of the potential merits of extending VAT exemption on defibrillators to include purchases of units installed in private homes.
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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