Liam Twomey (Fine Gael)

There is a defibrillator in the boot of every Garda vehicle, in every fire brigade and in most doctors' surgeries, including my own — and this is tax deductible as a practice expense. That basically leaves community and sporting organisations who are seeking this VAT exemption. It is well within the financial parameters of Government for the HSE to give a grant to the value of the VAT, which is the quickest way around this, for the issue to be dealt with.