Jennifer Carroll MacNeill (Dún Laoghaire, Fine Gael) | Oireachtas source

I thank the Deputy and of course, I clarify for the benefit of others watching and not for him in respect of the patient-carrying vehicle. I know that he knows this but perhaps others have not been as involved in this issue as his good self.

This review was prompted by the National Ambulance Service itself. It undertook a review in September 2024 of the procedures governing the out of hours use of official response vehicles. It identified a potential benefit-in-kind liability. It is much better and more prudent to have taken that approach rather than to find out after the fact that it had been done wrongly and a liability had accrued. It is a precautionary measure and it has sought a ruling from the Revenue Commissioners.

We all have to comply with the rulings of the Revenue Commissioners. The NAS has sought such a ruling and the review of the scale of the use of response vehicles for out-of-hours incidents is being examined. The results of that review will be presented to the HSE in April 2025. I agree about the good work done but it has to comply with the rules as well.

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