VAT ON MOUNTAIN RESCUE EQUIPMENT

That this House pays tribute to the outstanding work undertaken by mountain rescue teams who provide essential support to emergency services in mountainous and rural areas; notes with concern that mountain rescue teams have to pay value added tax and vehicle excise duty on life-saving equipment which are exempt for other emergency services who do not have to pay taxes on equivalent equipment; and calls on the Government to exempt mountain rescue teams from these taxes immediately and pay back the estimated £200,000 it collected in value added tax during 2009.