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

We all go to various events where the organisations affected, such as the Order of Malta and the Irish Red Cross, have a presence. To all intents and purposes, the vehicles are ambulances. What the Minister is saying, in effect, is that they are not as they can be used for many other purposes and therefore do not qualify for the VRT exemption. We are dealing with organisations that have to fundraise to pay the taxes. The Minister is saying that there has been no change in the position. My understanding is that there has. I will look into that further and perhaps revert to it on Report Stage.