Tax policy is a matter for HM Treasury. The Government provides VAT reliefs to aid the purchase of automated external defibrillators through VAT refunds on purchases made by local authorities, including parish councils, and VAT reliefs for purchases made through voluntary contributions where a defibrillator is donated to eligible charities or the National Health Service.

Many non-emergency patient transport service (NEPTS) ambulances operated by National Health Service trusts already carry a defibrillator.

However, the contractual requirements for the provision of NEPTS services are determined by each integrated care board (ICB), based on their assessment of the needs of the local population. Therefore, each ICB can determine whether they wish to specify the carrying of a defibrillator on non-emergency ambulances as a contractual requirement, along with the cost and crew training implications.

Patients undergo regular assessment for patient transport service (PTS) journeys. If significant clinical issues are identified as part of that assessment, then the PTS provider could allocate additional measures for that patient. This might include having particular equipment, including a defibrillator, on board, and/or having crews with a higher training level.

The Department for Business and Trade is not involved in the management or regulation of defibrillator manufacturers.

The Circuit is the independently operated national automated external defibrillator (AED) database, developed by a partnership of the British Heart Foundation, the National Health Service, the Resuscitation Council UK, and the Association of Ambulance Chief Executives. The Circuit provides a national database of where defibrillators can be found so that ambulance services can quickly identify the nearest defibrillator.

To improve patients' survival rates following out-of-hospital cardiac arrests, the Government committed to improving access to AEDs in public spaces and to reducing inequalities in access to these life saving devices. Following the depletion of the existing AED Fund, launched in September 2023, the Government approved a further £500,000 in August 2024 to fulfil existing applications to the fund.

Applications to the fund were allocated based on where there is the greatest need, for instance remote communities with extended ambulance response times, places with high footfall and high population densities, hotspots for cardiac arrest including sporting venues and venues with vulnerable people, and deprived areas.

The Department does not maintain the automated external defibrillator (AED) network.

The Circuit is the independently operated national AED database, developed by a partnership of the British Heart Foundation, the National Health Service, the Resuscitation Council UK, and the Association of Ambulance Chief Executives. The Circuit provides a national database of where defibrillators can be found so that ambulance services can quickly identify the nearest defibrillator. There are now over 100,000 defibrillators in the United Kingdom registered on The Circuit.

The Government Property Agency maintains defibrillators across its estate inline with best practice (annual servicing) and is aligned to manufacturer’s guidelines. Defibrillators are also regularly visually inspected.