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<p>The current legal framework limits the VAT exemptions we can apply to defibrillators.
Although there may be opportunities to make changes to the VAT system in the future
there will be no immediate changes to our relationship with the EU until we have left.</p><p>
</p><p>However, 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.</p>
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