Sports organisations and voluntary groups are increasingly attempting to purchase defibrillators in order to help those who suffer from cardiac arrest. Sporting organisations correctly believe they are particularly in need of these devices in light of the publicity regarding the prevalence of sudden death syndrome. It is a great concern that many of these young people must fund-raise to buy these defibrillators with the additional burden of this VAT rate of 21%. A defibrillator is hardly a luxury item.