Skip to content
Solved
SearchBrowse
Sign in

Contents

Official guidance
VAT Charities

VCHAR13000 · Lifeboats

  • VCHAR13100 · Introduction
  • VCHAR13200 · UK Law
  • VCHAR13300 · Definition of a lifeboat
  • VCHAR13400 · Definition of sea rescue services
  • VCHAR13500 · Design features
  • VCHAR13600 · Parts and accessories
  • VCHAR13700 · Equipment installed, incorporated or used in a lifeboat
  1. Lifeboats: contents
  2. Lifeboats: Design features

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.

PreviousNext
PrivacyTerms