The Government currently provides a grant to cover the cost of VAT on Mountain Rescue equipment for the unpaid voluntary organisations.
Mr Smith has now signed a letter to the Secretary of State to encourage him to continue that support in future years.
Juian Smith said: Mountain Rescue teams, such as The Cave Rescue Organisation and Upper Wharfedale Fell Rescue Association, provide invaluable support for both residents and visitors to rural communities such as my constituency.
They raise most of their funding themselves and are staffed by volunteers who give their time to support others in their communities. I hope the Government continue to recognise that contribution in this grant that provides just some of the financial support that allows them to carry out their important work.