Pearse Doherty (Donegal, Sinn Fein)
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108. To ask the Minister for Finance if a VRT exemption will be introduced for mountain rescue vehicles and other vehicles used solely in such rescue activities; and if he will make a statement on the matter. [27452/18]

Éamon Ó Cuív (Galway West, Fianna Fail)
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128. To ask the Minister for Finance his plans to exempt vehicles used for mountain rescue from VRT in budget 2019 in view of the fact that these vehicles are often financed by voluntary donations and small grants; and if he will make a statement on the matter. [28013/18]

Paschal Donohoe (Dublin Central, Fine Gael)
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I propose to take Questions Nos. 108 and 128 together.

Section 130 of the Finance Act 1992 (as amended by Section 102 of the Finance Act 2010) introduced, from 1 January 2011, a revised classification system for the assessment of VRT which reflects the categories used for classification of vehicles at European level under various EC Directives.  Passenger Vehicles (EU Category M) and Commercial Vehicles (EU Category N) are classified based on the specifications of these vehicle types and in particular, the number of seats and their goods carrying capacity.  There are no provisions for the classification of vehicles based on their usage.

A vehicle may be registered as an ambulance if it conforms to the definition provided in the 2007/46 Framework Directive (as amended). This states that the vehicle must be: “intended for the transport of sick or injured people and having special equipment for such purpose.”  Furthermore, the layout and technical equipment of the patient compartment have to comply with the European requirement (IS EN 1789:2007 +A1: 2010 +A2:2014) on medical vehicles and their equipment. This standard emphasises, amongst other things, the ceiling clearance level of the patient compartment which gives sufficient space for the treatment of the casualty during transport. Under the terms of the Directive these vehicles are assigned an EU SC bodywork code as a special purpose vehicle at EU type-approval stage. 

Vehicles such as converted 4x4s and sports utility vehicles cannot meet the required standards as set out above, in particular in relation to the ceiling clearance level and partitions.  Revenue therefore regards them as category A which is consistent with their passenger transport design.  When deployed operationally, the primary function of these vehicles is to support ground personnel and provide transport facilities for patients to take them from off-road areas to a waiting emergency ambulance. In addition, these 4x4s may not be exclusively used for the carriage of sick or disabled persons, as they may also be used as staff vehicles outside of specific events.

Any attempt to base VRT classification on the use of a vehicle as distinct from its design would be unworkable legislatively and administratively. However, the Programme for a Partnership Government recognises the difficulties facing community and voluntary groups in relation to VRT rates on vehicles and I have asked my officials to examine the matter.