VCHAR13500 | Lifeboats: Design features
From HM Revenue & Customs · VAT Charities
Although we do not stipulate that a boat must possess certain features to be eligible for zero-rating, it is likely that a large sea rescue boat genuinely intended solely for sea rescue would possess the following:
navigational equipment
radio transmitters
radar
oxygen resuscitation equipment
first aid equipment
a prominent indication on both sides of the boat that it is a rescue boat
salvage pump
blue flashing beacon, and/or
special tow lines and posts.
Smaller craft for surf rescue would be less likely to have these features.