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United Kingdom · Question · Written question

UIN 113010

Defibrillators: VAT

Original

answeredUnited Kingdom· UK Parliament· EN

Introduced

11 February 2026

Last action

26 February 2026 · Answer

Status

Answered

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Discovery layer

Source updated

26 February 2026

Summary

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.

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Timeline

  1. 11 February 2026

    Written question

    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.

    Source: Commons

  2. 26 February 2026

    Answer

    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, ...

    Source: Written answer

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