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<p>The Government takes the safety of the public seriously and, as noted in the previous
answer, already provides several VAT reliefs to aid the purchases of Automated External
Defibrillators and other first aid equipment. <strong> </strong></p><p><strong> </strong></p><p>Going
further would impose significant additional pressure on the public finances, to which VAT
makes a significant contribution. VAT raised around £130 billion in 2019/20 and helps
to fund key spending priorities. Any reduction in tax paid is a reduction in the money
available to support important public services, including the NHS and policing.</p>
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