Terry Brennan (Fine Gael) | Oireachtas source

I live at the foot of Slieve Foy, in the Cooley Mountains, and when I wake up every morning, I look over at the Mourne Mountains on the shores of Carlingford Lough. Therefore, I am very conscious of the contribution MRI makes in rescuing people in both areas. Mr. Christie said it was an all-Ireland rescue team. What is the contribution North and South? I look north and I see the Mourne Mountains. I live at the foot of the Cooley Mountains, which are approximately 2,000 feet high. The witness mentioned walkers from European countries and throughout the world, and there are beautiful walks on the Cooley Mountains.

I am baffled that sea and river rescue equipment is VAT-free while equipment used by mountain rescue volunteers is subject to VAT at 23%. Is that correct?