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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: Parts and accessories

VCHAR13600 | Lifeboats: Parts and accessories

From HM Revenue & Customs · VAT Charities

The most likely difficulty that you will encounter will probably centre on whether something is a part of or an accessory to a lifeboat. There should be few problems in relation to parts as it should be obvious whether an item is necessary to the functioning of the boat. Whether an item constitutes an accessory is more problematical. As a guide, an accessory is an optional extra which can be used to improve the operation of the equipment or to enable it to be used to better effect. Examples of accessories are life rafts, life buoys and dinghies.

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