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

This is the point I have made which is why I have raised this. Clearly we do not have access to the European Commission.

Under Article 13 of EU VAT Directive 2006/112/EC which provides the exemptions, there needs to be included other voluntary rescue services, which would include the mountain rescue. The reason I put this forward is that it is something we need to take on with the European Commission. This directive needs to be changed. It is only fair and proper that mountain rescue services would not have a 23% VAT rate applied to them. It is why I have raised this issue at this Stage of the Bill. I want to know whether Deputy Noonan, as Minister for Finance, intends to raise this with his European colleagues in regard to voluntary mountain rescue services or if he believes it is adequate at present. The Minister is correct in stating that sea-rescue services are named in the directive and that is the issue. There is a need for harmonisation of other rescue services in the directive.