The supply (or importation) and the repair or maintenance of any lifeboat is zero‐rated irrespective of the size of the lifeboat if the supply is to a charity providing rescue or assistance at sea (VATA 1994, Sch. 8, Grp. 8, item 3(a)). The relief for such supplies to such charities extends to:

(1)carriage equipment designed solely for the launching and recovery of lifeboats;

(2)tractors for the sole use of launching and recovering lifeboats; and

(3)winches and hauling equipment for the sole use of the recovery of lifeboats.

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