Laois Senator brands tax proposal on rapid response vehicles an attack on healthcare workers

Newly elected Sinn Féin Senator and local first responder, Maria McCormack, is calling for urgent action to address a proposal to tax first responder vehicles. 

She said that the proposal by Revenue to impose tax on these rapid response vehicles, which are often taken home by first responders after their shifts, could have dangerous consequences for local communities.

Currently, many ambulance drivers and first responders take their vehicles home after work as part of an informal on-call arrangement, ensuring they are ready to respond to emergencies in their local area without delay. This practice is essential to maintaining rapid response times for emergencies, potentially saving lives in critical situations.

However, Senator McCormack said under the proposed review by Revenue, these vehicles are under scrutiny for being used for personal errands, potentially leading to a tax levy.

“For the sake of a few euros, people could miss out on a rapid response that could save their life,” said Sen McCormack. 

“The men and women serving in these roles work tirelessly, often taking these vehicles home and remaining on call, unpaid, for the safety of their communities. To penalise them for this, especially when they’re not using the vehicle for personal errands, is utterly unacceptable.

“The priority should be to support first responders in maintaining their crucial on-call availability. These vehicles are not used for shopping or personal trips,” she said. 

“If an emergency arises, I guarantee that the first responder will be ready to act. As a first responder myself, I know firsthand the dedication required to keep people safe. This move by Revenue is yet another attack on our hardworking health professionals, who are already stretched thin due to a lack of resources and funding.

I am calling on both Revenue and the government to reassess this proposed tax and to implement a commonsense solution that allows first responders to continue serving their communities effectively and without unnecessary bureaucratic hurdles,” said Sen McCormack. 

She insisted she was committed to ensuring that essential emergency services are not compromised, and that the needs of local communities remain the top priority.

In response to the statement, Revenue said:”There has been no change in rules relating to the benefit in kind (BIK) charge which is applicable on employer provided vehicles, or the pool car exemption available in respect of same.”

They said “Sections 121 and 121A of the Taxes Consolidation Act (TCA) 1997 provide that where a car or a van is made available to an employee by his or her employer, for the employee’s private use, then the employee is chargeable to BIK. Where such a benefit is provided, the employer is required to include that notional payment as part of the employee’s emoluments and to deduct tax through the PAYE system accordingly.”

Revenue stated that: “ The legislation also provides that where a vehicle is provided to an officer of the State (including an officer of a statutory body), such vehicle may be deemed to be included in a vehicle pool (and thus not give rise to a BIK charge) if:

• is scheduled and verifiable that the officer is obliged to be on call outside of his or her normal working hours to respond to situations giving rise to possible contravention of law
• the officer is provided with a vehicle for this purpose during the periods concerned, and keeps the vehicle overnight at his or her home, and
• the vehicle would, but for the on call obligation note above, be a pool vehicle.”