To ask the Chancellor of the Exchequer, if she will make an assessment of the potential merits of removing VAT from the sale of defibrillators; and if she will make an assessment with the Secretary of State for Health and Social Care of the potential impact of doing so on access to defibrillators.

The Government currently provides VAT reliefs to aid the purchase of defibrillators. For example, when an AED is purchased with funds provided by a charity and then donated to an eligible body no VAT is charged.

VAT is the UK’s second largest tax forecast to raise £176 billion in 2024/25. Taxation is a vital source of revenue which helps to fund public services.

The Chancellor makes decisions on tax policy at fiscal events.