| answer text |
<p><strong>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.</strong></p>
|
 |
