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United Kingdom · Question · Written question

UIN 66774

Defibrillators: VAT

Original

answeredUnited Kingdom· UK Parliament· EN

Introduced

10 July 2025

Last action

17 July 2025 · Answer

Status

Answered

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Subjects

Discovery layer

Source updated

17 July 2025

Summary

To ask the Chancellor of the Exchequer, what assessment she has made of the potential merits of extending the VAT relief for medical supplies afforded by VAT Notice 701/57 to include automated external defibrillators supplied for community use.

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Timeline

  1. 10 July 2025

    Written question

    To ask the Chancellor of the Exchequer, what assessment she has made of the potential merits of extending the VAT relief for medical supplies afforded by VAT Notice 701/57 to include automated external defibrillators supplied for community use.

    Source: Commons

  2. 17 July 2025

    Answer

    VAT is a broad-based tax on consumption, and the 20 per cent standard rate applies to most goods and services. Exceptions to the standard rate have always been limited and balanced against affordability considerations. The Government currently provides VA...

    Source: Written answer

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