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Defibrillators: VAT

Asked by Amanda HackLabourTreasuryTabled Answered 8 September 2026UIN 901226

The question

To ask the Chancellor of the Exchequer, if he will make an assessment of the potential impact of removing VAT on defibrillators on community-based purchasers.

Answered by James Murray

I recognise the importance of access to defibrillators, and the Government already provides VAT reliefs to aid their purchase.

For example, when an Automated External Defibrillator is purchased with funds provided by a charity and then donated to an eligible body, such as a NHS hospital trusts, no VAT is charged.

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