Seán Kyne (Galway West, Fine Gael) | Oireachtas source

I thank the Minister for his reply, which I will need to study in more detail. If it is the case that current provisions of the VAT directive regarding exemptions, some of which I have outlined, are not applicable to mountain rescue teams then the European Commission's communication on VAT represents a prime opportunity to bring about this necessary change. In this regard, the European Commission cannot act alone. While the Parliament has a role to play, more specifically, the Council of Ministers, which in this case is the Council of Finance Ministers, has a central role to play. One of the greatest challenges in terms of law making and the introduction of reforms at EU level is the complexity of the European Union. I fear that while many people in many countries would agree with the exemption of mountain rescue equipment from VAT, with all the wrangling in regard to who is responsible for this, no reforms will be made.

The Minister stated in his reply that should VAT law be amended at EU level to allow mountain rescue equipment to be exempted from VAT, he would consider introducing such a reform here. The issue now is how we make the case for this at European level. I believe that the European Council of Finance Ministers can provide the necessary leadership in this regard. I note and welcome the Minister's reply this week to a parliamentary question tabled by me in which he said: "Where VAT law is amended at EU level to provide that VAT does not apply to mountain rescue equipment or for the introduction of a compensation for VAT incurred on mountain rescue equipment, I will then consider introducing such a reform". I would like to leave here today in the knowledge that the Minister, as a member of the Council of Ministers, will champion this issue and persuade, convince or cajole the other ministers into working with the European Commission and the Parliament into making mountain rescue equipment exempt from VAT. Perhaps the Minister will when responding say whether other countries have put forward similar initiatives to that which I am proposing in respect of mountain equipment.

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