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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> </p><p>The
Government is currently inviting community organisations to bid for funding as part
of a £1 million grant scheme that expands access to AEDs, particularly in public places
where they are most needed. In addition, last year the Government committed to supplying
state-funded schools in England with defibrillators to make sure there is a device
in 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 Government keeps all taxes under review.</p>
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