Jeremy Hunt has been urged to scrap VAT on defibrillators to encourage more businesses and public spaces to install the life-saving devices.
SNP MSP Jenni Minto has urged the new Tory Chancellor to back her campaign to ease the tax burden on the machines.
Defibrillators vary in cost but the average unit is around £1,250. The considerable expense is considered to be off-putting to many community groups, charities and sports clubs - especially as 20 per cent of the cost is VAT.