We recognise that provision of defibrillators could help those who have a cardiac arrest outside a hospital setting. The government maintains several VAT reliefs to aid purchases of defibrillators, including purchases made by local authorities and those made through voluntary contributions which are donated to eligible charities or the NHS.
The current framework of European law limits further VAT reliefs being applied to defibrillators. Our future relationship with the EU, including on VAT, is subject to negotiation. Any future decisions on VAT will continue to be taken in line with the normal Budget process.