That this House notes that VAT of 20 per cent is charged on community public access defibrillators and the secure cabinet in which they are housed; further notes that more than 30,000 people a year have a cardiac arrest in a non-hospital location; observes that from cardiac arrest there is on average five minutes to save a life; notes the chance of survival after the heart stops falls by around 10 per cent for every minute that passes without defibrillation; recommends that every community should have a community public access defibrillator in an easily accessible location; points out that if VAT were removed from community defibrillators then every sixth machine would be free; congratulates the communities who fundraise for these vital pieces of life-saving equipment; and urges the Government to remove VAT from community public access defibrillators and their cabinets.

That this House notes that VAT of 20 per cent is charged on community public access defibrillators and the secure cabinet in which they are housed; further notes that more than 30,000 people a year have a cardiac arrest in a non-hospital location; observes that from cardiac arrest there is...