More than 5,000 people die each year in Ireland from sudden cardiac death. Communities and groups all over Ireland are fund-raising to provide equipment and training on defibrillators. Removal of the VAT burden will greatly encourage these people in their self-help campaigns. Research has shown that the provision of this equipment can greatly reduce deaths across all age groups. Defibrillators allow early intervention which is vital to survival. The faster basic defibrillation can be provided to a patient who has suffered cardiac arrest, the better their chances of survival.