Currently VAT is charged on the supply and installation of Defibrillators. My mother in law at 82 years of age has raised funds to supply and install a defibrillator in her sheltered housing scheme as the housing association told her no funds were available. Having raised almost £1200 she now needs to add an additional £240 to cover the VAT. This is ridiculous, the defibrillator will help save lives but it comes with luxury tax. Saving lives is essential not a luxury.