Treasury written question – answered at on 26 February 2026.
Lizzi Collinge
Labour, Morecambe and Lunesdale
To ask the Chancellor of the exchequer, what assessment she has made of the potential merits of abolishing VAT on defibrillators.
Beccy Cooper
Labour, Worthing West
To ask the Chancellor of the exchequer, what assessment has been made of the potential merits of extending VAT exemption on defibrillators to include purchases of units installed in private homes.
Dan Tomlinson
The Exchequer Secretary
The Government currently provides VAT reliefs to aid the purchase of defibrillators. For example, when an Automated External Defibrillator is purchased with funds provided by a charity and then donated to an eligible body, no VAT is charged. Furthermore, all state schools in England have been fitted with AEDs.
Tax breaks reduce the revenue available for vital public services and must represent value for money for the taxpayer. Exceptions to the standard rate have always been limited and balanced against affordability considerations.
A key consideration for any potential new VAT relief is whether savings would be passed on to the consumer. Evidence suggests that businesses only partially pass on any savings from lower VAT rates.
Yes0 people think so
No0 people think not
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The chancellor of the exchequer is the government's chief financial minister and as such is responsible for raising government revenue through taxation or borrowing and for controlling overall government spending.
The chancellor's plans for the economy are delivered to the House of Commons every year in the Budget speech.
The chancellor is the most senior figure at the Treasury, even though the prime minister holds an additional title of 'First Lord of the Treasury'. He normally resides at Number 11 Downing Street.
