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1667677

	registered interest
	date	07/11/2023
	answering body	Treasury
	answering dept id	14
	answering dept short name	Treasury
	answering dept sort name	Treasury
	hansard heading	Defibrillators: VAT
	house id	1
	legislature	25259 pref label House of Commons
	question text	To ask the Chancellor of the Exchequer, whether he has made an assessment of the cost to the public purse of waiving VAT on (a) defibrillators and (b) associated apparatus.
	tabling member constituency	St Ives
	tabling member printed	Derek Thomas
	uin	360
	answer	answer is ministerial correction date of answer 13/11/2023 answer text <p>The cost of relieving VAT on defibrillators is uncertain owing to the lack of data on purchases of defibrillators and associated apparatus, and on purchasers who are able to reclaim the VAT on these purchases. Businesses are not required to provide information at a product level in their VAT returns, as this would impose an excessive administrative burden; HMRC does not therefore hold this data. All taxes are kept under review; any policy measure would be costed in the usual way.</p><p> </p><p>The Government is currently inviting community organisations to bid for funding as part of a £1 million grant scheme that expands public access to AEDs, particularly in public places where they are most needed.</p><p> </p><p>In addition, last year the Government committed to supplying state-funded schools in England with defibrillators to make sure there is a device in every school, with deliveries completed in June 2023. This means that every state-funded school in England, over 21,500 schools, now has access to an AED.</p> answering member constituency Louth and Horncastle answering member printed Victoria Atkins question first answered 13/11/2023 11:57:15 answering member 4399 label Biography information for Victoria Atkins
	tabling member	4532 label Biography information for Derek Thomas

1664984

	registered interest
	date	16/10/2023
	answering body	Treasury
	answering dept id	14
	answering dept short name	Treasury
	answering dept sort name	Treasury
	hansard heading	Defibrillators: VAT
	house id	1
	legislature	25259 pref label House of Commons
	question text	To ask the Chancellor of the Exchequer, what estimate he has made of the income from VAT on defibrillator sales in the last five years; and if he will make an assessment of the potential merits of making defibrillator sales VAT exempt.
	tabling member constituency	Witham
	tabling member printed	Priti Patel
	uin	202678
	answer	answer is ministerial correction date of answer 24/10/2023 answer text <p>Businesses are not required to provide figures at a product level within their VAT returns, as this would impose an excessive administrative burden. Therefore, HM Revenue and Customs does not hold information on VAT revenue from specific products or services, including VAT on defibrillators.</p><p> </p>The Government currently provides various VAT reliefs to aid the purchase of defibrillators and other first aid equipment. For example, when an AED is purchased with funds provided by a charity or by voluntary contributions, and then donated to an eligible body (such as an NHS body or a charitable care institution), this purchase can then be zero rated, meaning no VAT is charged. Otherwise, they attract the standard rate of VAT.<p> </p><p>The Department of Health and Social Care are examining whether there are ways to further expand public access to defibrillators. The Government keeps all taxes under constant review.</p> answering member constituency Louth and Horncastle answering member printed Victoria Atkins question first answered 24/10/2023 11:54:02 answering member 4399 label Biography information for Victoria Atkins
	tabling member	4066 label Biography information for Priti Patel

1664411

	registered interest
	date	13/10/2023
	answering body	Treasury
	answering dept id	14
	answering dept short name	Treasury
	answering dept sort name	Treasury
	hansard heading	Defibrillators: VAT
	house id	1
	legislature	25259 pref label House of Commons
	question text	To ask the Chancellor of the Exchequer, if he will make it his policy not to charge VAT on defibrillators.
	tabling member constituency	Warrington North
	tabling member printed	Charlotte Nichols
	uin	202264
	answer	answer is ministerial correction date of answer 18/10/2023 answer text <p>The Government currently provides various VAT reliefs to aid the purchase of defibrillators and other first aid equipment. For example, when an AED is purchased with funds provided by a charity or by voluntary contributions, and then donated to an eligible body (such as an NHS body or a charitable care institution), this purchase can then be zero rated, meaning no VAT is charged. Otherwise, they attract the standard rate of VAT.</p><p> </p><p>Beyond this, the Government has agreed to provide funding of £1 million to design a grant scheme that expands public access to AEDs. The Government continues to encourage communities and organisations across England to consider purchasing a defibrillator as part of their first-aid equipment, specifically in densely populated areas. In addition, last year the Government committed to supplying state-funded schools in England with defibrillators to make sure there is a device in every school, with deliveries completed in June 2023. This means that every state-funded school in England, over 21,500 schools, now has access to an AED.</p><p> </p><p>The Department of Health and Social Care are examining whether there are ways to further expand public access to defibrillators.</p><p> </p><p>The Government keeps all taxes under constant review.</p> answering member constituency Louth and Horncastle answering member printed Victoria Atkins question first answered 18/10/2023 13:39:51 answering member 4399 label Biography information for Victoria Atkins
	tabling member	4799 label Biography information for Charlotte Nichols

1655926

	registered interest
	date	01/09/2023
	answering body	Treasury
	answering dept id	14
	answering dept short name	Treasury
	answering dept sort name	Treasury
	hansard heading	Defibrillators: VAT
	house id	1
	legislature	25259 pref label House of Commons
	question text	To ask the Chancellor of the Exchequer, whether his Department has considered the potential merits of removing VAT from all defibrillators sold in the UK.
	tabling member constituency	Crawley
	tabling member printed	Henry Smith
	uin	196009
	answer	answer is ministerial correction date of answer 11/09/2023 answer text <p>The Government maintains VAT reliefs to aid the purchase of Automated External Defibrillators (AEDs), including VAT relief on purchases made by local authorities and those made through voluntary contributions, where the AED is donated to eligible charities or the NHS. Otherwise, they attract the standard rate of VAT.</p><p>The Government is currently inviting community organisations to bid for funding as part of a £1 million grant scheme that expands public access to AEDs, particularly in public places where they are most needed. In addition, in June 2023, the Government met its commitment to ensure that all state-funded schools in England have access to a life-saving defibrillator.</p><p>The Government keeps all taxes under review.</p><p> </p> answering member constituency Louth and Horncastle answering member printed Victoria Atkins question first answered 11/09/2023 13:40:03 answering member 4399 label Biography information for Victoria Atkins
	tabling member	3960 label Biography information for Henry Smith

1657309

	registered interest
	date	01/09/2023
	answering body	Treasury
	answering dept id	14
	answering dept short name	Treasury
	answering dept sort name	Treasury
	hansard heading	Defibrillators: VAT
	house id	1
	legislature	25259 pref label House of Commons
	question text	To ask the Chancellor of the Exchequer, what assessment he has made of the potential merits of exempting automated external defibrillators from VAT relief on the accessibility of defibrillators in public spaces.
	tabling member constituency	St Ives
	tabling member printed	Derek Thomas
	uin	196932
	answer	answer is ministerial correction date of answer 11/09/2023 answer text <p>The Government maintains VAT reliefs to aid the purchase of Automated External Defibrillators (AEDs), including VAT relief on purchases made by local authorities and those made through voluntary contributions, where the AED is donated to eligible charities or the NHS. Otherwise, they attract the standard rate of VAT.</p><p>The Government is currently inviting community organisations to bid for funding as part of a £1 million grant scheme that expands public access to AEDs, particularly in public places where they are most needed.</p><p>In addition, in June 2023, the Government met its commitment to ensure that all state-funded schools in England have access to a life-saving defibrillator.</p><p>The Government keeps all taxes under review.</p> answering member constituency Louth and Horncastle answering member printed Victoria Atkins question first answered 11/09/2023 13:41:22 answering member 4399 label Biography information for Victoria Atkins
	tabling member	4532 label Biography information for Derek Thomas

1539436

	registered interest
	date	04/11/2022
	answering body	Treasury
	answering dept id	14
	answering dept short name	Treasury
	answering dept sort name	Treasury
	hansard heading	Defibrillators: VAT
	house id	1
	legislature	25259 pref label House of Commons
	question text	To ask the Chancellor of the Exchequer, what assessment he has made of the potential merits of removing VAT on defibrillators.
	tabling member constituency	Batley and Spen
	tabling member printed	Kim Leadbeater
	uin	79367
	answer	answer is ministerial correction date of answer 09/11/2022 answer text <p>Automated External Defibrillators (AED) save lives, which is why the Government has taken action to boost their provision. The Government provides support to aid the purchase of AEDs through VAT refunds on purchases made by local authorities and VAT reliefs for purchases made through voluntary contributions, where the AED is donated to eligible charities or the NHS. Otherwise, they attract the standard rate of VAT.</p><p>The Government is continuing to look at what more can be done. The Department of Health and Social Care are examining whether there are ways to further expand public access to defibrillators.</p><p>Introducing any new VAT reliefs would come at a cost to the Exchequer and any changes should be seen in the context of over £50 billion worth of requests for relief from VAT received since the EU referendum. Given this, there are no plans to change the current VAT treatment on defibrillators. However, the Government keeps all taxes under constant review.</p> answering member constituency Louth and Horncastle answering member printed Victoria Atkins question first answered 09/11/2022 17:00:03 answering member 4399 label Biography information for Victoria Atkins
	tabling member	4923 label Biography information for Kim Leadbeater