MOUNTAIN RESCUE TEAMS AND TAXATION

That this House pays tribute to the outstanding work of mountain rescue teams; acknowledges the dedication and skills of mountain rescue volunteers; is appalled that mountain rescue teams have to pay value added tax and vehicle excise duty on life-saving equipment; notes that these taxes cost the volunteer mountain rescue teams up to £200,000 a year; further notes that other emergency services do not have to pay taxes on equivalent equipment; is concerned that the Government has not yet announced an intention to exempt mountain rescue teams from these taxes despite indications from the European Commission that the UK could well be permitted to do so; and calls on the Government to announce such an exemption immediately.