VAT relief for life-saving rapid response cars would "make a happy Christmas for the community”

Since it launched in 2006, the West Berkshire Rapid Response Car (WBRRC) charity has been called out to more than 3,000 999 calls and has saved numerous lives across the district.
However, despite often arriving at the scene of an incident before paramedic and ambulance crews, vehicles for which are both exempt from VAT, tax still has to be paid on all of West Berkshire’s rapid response vehicles. This equates to around £4,000 per vehicle, a sum which could go some way towards purchasing another car.
This Christmas Chancellor of the Exchequer, George Osborne, and treasury chief secretary, Danny Alexander, have extended VAT relief to the Royal British Legion for the costs of its Tower of London ceramic poppy display, the Band Aid single and also search and rescue teams and air ambulances, yet the WBRRC still has to pay.
The chairman of WBRRC, Andrew Sharp, said: “Although we save lives across West Berkshire, have ambulance written on the cars, blue lights, sirens, professional ambulance technicians and paramedics driving, we still have to pay VAT.
“We even occasionally take patients to hospital if they are not too seriously injured. It really comes down to the stretcher debate and also what an ambulance is really for.
“HMRC think it’s for transporting people to hospital, we think saving their lives is as important.
“As Mr Osborne and Mr Alexander have generously - and rightly - given VAT relief to [others]...what better Christmas present could they give to WBRRC than VAT relief on buying new cars?
“We could then put more cars on the road and save more lives in West Berkshire. That would
Last year, the charity launched a campaign to see the legal definition of an ambulance changed in order to gain a dispensation on paying VAT on new vehicles to bring the rapid response vehicles in line with other ambulances.
However, a response from HM Revenue and Customs earlier this year said that in order for a vehicle to qualify for a zero VAT rating, it must have permanently fitted ambulance signs to the front and both sides, must have adequate door space for loading a stretcher, seating to the rear of the driver for at least attendant and must be able to hold one of more stretchers measuring at least 1.95m and which can be permanently secured during transport.
The letter read: “WBRRC vehicles appear to be mainly used as first response until a fully equipped ambulance arrives, and only occasionally transport injured people to the required treatment destination.
“Because WBRRC vehicles’ main purpose isn’t to carry injured people, it cannot be considered an ambulance for the purposes of the relief.”