Ahead of the UK Autumn Budget on 28 October, 57 British parliamentarians have signed an open letter urging the chancellor to scrap the 20% VAT currently imposed on public automated external defibrillators (AEDs) in the UK, arguing that the move would increase public access to the life-saving devices.
The cross-party letter, which was sent to Labour chancellor John Healey on 8 October, notes that community sites such as sports clubs raise money to install lifesaving defibrillators. But while some purchases qualify for VAT relief, the letter highlights that many community-funded devices still attract the standard VAT rate of 20%.
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Pointing out that Healey previously described the levy as a “tax on saving lives” and that Ireland removed VAT from defibrillators in January 2023, the letter argues that communities would be able to buy more of the devices. Removing the tax would effectively translate to six defibrillators for the current price of five.
Led by the British Healthcare Trades Association (BHTA), the letter follows analysis conducted by the trade association as part of its Scrap the Heart Restart Tax campaign, which found an astute discrepancy in the volume of AEDs available across England and Wales.
Using February 2026 data from The Circuit, which serves as the British Heart Foundation’s national defibrillator network, combined with postcode and population data, the BHTA’s analysis estimates that 35 million people in England and Wales are outside the recommended quick reach of a registered public defibrillator. Additional analysis revealed that 16 million people live at least 500 metres from their nearest defibrillator registered as available 24/7. AEDs have an extremely high effectiveness if used within the first five minutes of a cardiac arrest. Survival rates rapidly drop in the system’s absence.
BHTA CEO, David Stockdale, said: “With 35 million people estimated to be too far from a public defibrillator if needed, there is a huge opportunity for the government to make a real difference by helping communities access more lifesaving devices. Across the country, volunteers and families are raising money to protect their neighbours. Removing VAT would reward that extraordinary effort and help every pound raised go further.
“The chancellor has been a longstanding supporter of this campaign … He now has an opportunity to turn that support into action. This budget could be the moment the government delivers a simple, practical change that saves lives,” Stockdale added.
