Michael D'Arcy (Wexford, Fine Gael) | Oireachtas source

This came up at the select committee, having previously been brought to my attention. We have made a commitment to deal with the matter by way of a statutory instrument. We are dealing with it straight away on the passage of the Finance Bill. What was happening was that 51% of the users of the facility were being asked to provide their private medical certificates, which requirement we consider to be onerous for such facilities. We have agreed to change to a criterion involving one or more users. That will be sufficient to deal with the matter so that those organisations, which include more than just special schools, will not have to pay VRT or VAT.