In Poland this tag is used (after local community consultations) to mark places where HEMS can land. In most cases it’s not regular heliport, but just place in the space (field, football pitch, or so) examined by HEMS, so they know they can land there safely. All this places in Poland came from HEMS itself and was imported by me. It’s also used (provided) to Polish Rescue Services (Firefighters, Paramedics) via maps rendered by server called AbakusOSM which is providing maps for Dispatching Software - Decision Support System written by Abakus. Software (and so also maps) is used in all (~350) Firefighters commanding places and ~30 Paramedics dispatching centers.