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VCHAR13100 | Lifeboats: Introduction

From HM Revenue & Customs · VAT Charities

Zero-rating is allowed for certain supplies in relation to lifeboats. The reliefs are specific and detailed, and are directed towards sea rescue charities such as:

  • Royal National Lifeboat Institute (RNLI).

  • independent lifeboat organisations

  • volunteer life brigades

  • National Coastwatch Institution

  • Sea Safety Group

The purpose of this section is to:

  • explain which craft qualify as lifeboats

  • explain possible difficulties with the reliefs.