Pearse Doherty (Donegal, Sinn Fein) | Oireachtas source

I add my support on this issue which we discussed at length on Committee Stage last year. In fairness, Deputy Michael McGrath has brought it up on numerous occasions. There are obviously anomalies. I am the father of four children. My eldest child is now 12 years old, but he wears a size 10 shoe and has done so for quite a while. As has been said, not every person is of average size. Some are taller than others. There is an issue, but there is also a unique opportunity, given the forthcoming changes to VAT rules. It is important, therefore, that we consider commissioning a report, not just on children's clothes and footwear but also on all VAT rates. We are sick to the teeth of having to respond to those involved in emergency services who are out collecting money to provide vital equipment, be it defibrillators, mountain rescue equipment or adult bike helmets. These items are all subject to VAT, but as they are important, it should not be the case. The new list system will allow for the notification of certain items which will be limited to firearms and gambling, etc. We will have huge scope to move VAT rates if we so wish.

There are huge anomalies in the current system. I have spoken about mountain rescue equipment. In the discussions it emerged that sea rescue equipment was exempt but mountain rescue equipment was not. I come from a mountainous area and live beside the sea. It just does not make sense. It should not matter whether one's life is in jeopardy at the top of a peak or in the water. What is important that the equipment be treated in the same way. I also examined the issue with the Minister of State and sought a VAT exemption for mountain rescue vehicles. Will he update us on whether any progress has been made on the matter.

The amendment is timely, given the changes happening at EU level. If offers us an opportunity to look at the entire VAT regime. The tax strategy papers could specifically look at the issue of VAT and consider how we could deal with some of the serious anomalies raised by me and others in this Chamber in different areas.

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