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HMRC internal manual

VAT Charities

From
HM Revenue & Customs
Updated
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Lifeboats: Introduction

Zero-rating is allowed for certain supplies in relation to lifeboats. The reliefs are specific and detailed, and are directed towards specific organisations, for example the Royal National Lifeboat Institute (RNLI). The purpose of this section is to:

  • explain which craft qualify as lifeboats
  • explain possible difficulties with the reliefs.