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Defibrillators: VAT

Asked by Helen MaguireLiberal DemocratDepartment of Health and Social CareTabled Answered 15 October 2025UIN 80976

The question

To ask the Secretary of State for Health and Social Care, what discussions he has had with the Chancellor of the Exchequer on zero-rating defibrillators for VAT.

Answered by Karin Smyth

My Rt Hon. Friend, the Secretary of State for Health and Social Care has not discussed zero-rating defibrillators for VAT with my Rt. Hon. Friend, the Chancellor of the Exchequer.

The Government provides VAT reliefs to aid with the purchase of automated external defibrillators (AEDs) through VAT refunds on purchases made by local authorities, including parish councils, and VAT reliefs for purchases made through voluntary contributions where the AED is donated to eligible charities or the National Health Service.

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