Michael McGrath (Cork South Central, Fianna Fail) | Oireachtas source

I move amendment No. 86:

In page 97, between lines 26 and 27, to insert the following: "Report on exempting off-road ambulances from VRT

51. The Minister shall, within 3 months of the passing of this Act, prepare and lay before the Oireachtas a report on the feasibility of making vehicles used for off-road ambulance services exempt for vehicle registration tax.".

Amendment No. 86 seeks a report on the feasibility of making vehicles used for off-road ambulance services exempt from vehicle registration tax, VRT. The Revenue Commissioners have recently adopted new minimum standards for ambulances. My understanding is that off-road ambulances do not come under the definition of an ambulance under the Finance (Excise Duties) (Vehicles) Act 1952. In practical terms, all new four-wheel-drive vehicles purchased have upwards of €10,000 spent on them so they may have an equipment standard similar to that of road ambulances for carrying a patient are now liable to VRT, VAT and annual motor tax. As the Minister knows, many charities and voluntary organisations have to fundraise more to meet this cost. My understanding is that the Order of Malta ambulance corps has 28 off-road ambulances and that the Irish Red Cross has 38. In 2018, these were needed on 274 occasions. If the Minister reads his note into the record, we can take it from there.