VAT on Defibrillators

In the UK only around 8% of people suffering a cardiac arrest outside of hospital survive. According to the British Heart Foundation, this low survival rate can be attributed to a lack of access to defibrillators. I therefore agree that it is crucial that this vital technology is made accessible to the public. Automatic external defibrillators are simple, safe and effective – they save lives. I pay tribute to the organisations that are doing brilliant work to provide education and information about Automated External Defibrillators (AEDs), and to ensure that more defibrillators are easily accessible in public spaces.

On VAT on defibrillator purchases specifically, I welcome that the Government has been questioned on this issue several times in recent months. In response, it has restated that it maintains VAT reliefs to aid the purchase of AEDs, including VAT relief on purchases made by local authorities and those made through voluntary contributions, where the AED is donated to eligible charities or the NHS. It also says it is inviting community organisations to bid for funding as part of a £1 million grant scheme to expand public access to AEDs, particularly in public places where they are most needed.

As you will know, the Government did not remove VAT on all defibrillator purchases at the Spring Budget 2024, as called for by the Scrap the Heart Restart Tax campaign. It says though that it keeps all taxes under review. I therefore hope it will give proper consideration to the issues raised by the campaign and I can assure you that I will continue to monitor this issue, as well as to back wider efforts to promote increased access to this crucial life-saving equipment. People need to know that they will be able to find and access an AED when they so desperately need it.