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The Government provides VAT reliefs to aid the purchase of Automated External Defibrillators
(AEDs) through VAT refunds on purchases made by local authorities including parish
councils, and VAT reliefs for purchases made through voluntary contributions where
the AED is donated to eligible charities or the NHS.<p> </p><p>The cost of relieving
VAT on AEDs is uncertain owing to the lack of data on purchases of these devices.
Businesses are not required to provide information at a product level in their VAT
returns, as this may impose an excessive administrative burden.</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>
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