Pearse Doherty (Donegal South West, Sinn Fein) | Oireachtas source

I move amendment No. 71:

In page 81, between lines 27 and 28, to insert the following:"(c) the Principal Act is amended by inserting a new paragraph 6 to Schedule 1, Part 1:

"6. The supply of services related to the provision of voluntary rescue activities including but not limited to mountain rescue services.".".

This exemption is something that we have been dealing with. It is a demand coming from mountain rescue across the State. It is to exclude from VAT the supply of services related to the provision of voluntary rescue activities, including, but not limited to, mountain rescue services.
I commend these individuals, as volunteers. In my area of Gaoth Dobhair, mountain rescue was called out to assist two persons in the mountains last week. These are volunteers who give of their time freely. They must purchase a lot of equipment to ensure that they have the necessary equipment to rescue people and save lives. They do tremendous work.
This is something that the Government should press. We should take this case to the European Commission in relation to the EU VAT directive. I believe that there is a justification to have the provision of voluntary rescue activities excluded from VAT in this Finance Bill.