VCHAR13100 - Lifeboats: Introduction

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.