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<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>
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