I regard this recommendation as very important but it also bothers me the most. It relates to the exemption of VAT on defibrillators. I acknowledge the cross-party agreement with the spirit of this recommendation. There should be no VAT charged on defibrillators or at least a reduction in the rate of VAT charged. In my view VAT should not be charged on defibrillators. The charge is a disgrace and is ridiculous in this day and age, especially with the publicity afforded to sudden death syndrome. Everybody must know somebody who could have benefited from the use of a defibrillator but who is no longer with us.