Heart and circulatory diseases claim 170,000 lives annually, accounting for a quarter of all deaths in the United Kingdom. Each year, there are over 30,000 out-of-hospital cardiac arrests (OHCA) in the UK, with a survival rate of less than 1 in 10. However, with immediate access to a defibrillator, survival rates can increase to 70%.

The recent Autumn Budget presented a chance for the new Government to move the dial on OHCA survival rates and learn from a key missed opportunity of previous administrations:  eliminating VAT on defibrillators. Unfortunately, this chance for progress was overlooked, signalling that the Government has failed to grasp the importance of community safety.

This isn’t just a "nice to have", it is essential.

Over recent years, the British Healthcare Trades Association’s (BHTA) "Scrap The Heart Restart Tax" campaign has gained substantial support across party lines, with backing from over 100 MPs andpPeers, including figures like Priti Patel, Gavin Williamson, and several Labour politicians, such as the late Tony Lloyd MP. Many of them wrote directly to the Prime Minister and Chancellor on the issue ahead of the Autumn Budget last year, as did Scottish Government ministers and MSPs back in 2022.

As Scotland’s only dedicated first aid charity, we have been encouraged by the cross-party political support for this issue, but we must ask: how long will it take before the Government listens to campaigners?

Currently, VAT relief only applies to defibrillators purchased by local authorities, the NHS, and certain charities. This leaves many community groups, sports clubs, and individuals who wish to purchase defibrillators, without any relief. Removing the 20% VAT could have saved £250 on the average cost per device of £1,250; a sizeable reduction. AEDdonate, for example, which supports the placement of defibrillators in communities, said that the removal of VAT would have allowed them to install 223 additional defibrillators in communities last year.

But scrapping VAT on defibrillators alone is not enough. The Government must go further and extend this relief to essential components, such as cabinets, pads and batteries. Pads must be replaced after every use, adding further expense to the upkeep of life-saving equipment. These extra costs present real barriers to widespread defibrillator deployment, and to the potential for more lives to be saved.

The Government had the opportunity to mirror the approach taken to the period products tax, which was rightly scrapped in 2021. This move championed fairness and common sense. The same logic should have been applied to defibrillators.

In Scotland, we are working tirelessly to improve first aid skills and ensure access to defibrillators in public places. St Andrew’s First Aid is proud to play a role in empowering individuals to act swiftly in emergencies but we need the UK Government to play its part by removing the financial barriers that slow down the deployment of these vital devices.

It’s clear that the benefits of increased defibrillator access far exceed any potential loss in tax revenue. Our industry will continue to push for this vital change until future budgets address this issue.

I urge the Treasury not to let this opportunity pass by again, at the cost of further lives.

Stuart Callison is Chief Executive of St Andrew’s First Aid

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