Michael Noonan (Limerick City, Fine Gael) | Oireachtas source

I do not have any problem with mountain rescue equipment being exempt from VAT and it is a marginal issue in terms of the Exchequer. If we were to do it, I would be strongly in favour of voluntary groups, particularly sea and mountain rescue groups, which take great risks in assisting people who get into great difficulty. My problem is that in the absence of a review of a VAT directive, there is no way of raising this with the Commissioner. One could mention it in conversation but that is pointless as the issue does not go anywhere unless there is a review. If there was an opening in the European Parliament, I would not be reluctant to follow it up.