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HMRC internal manual

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Lifeboats: Design features

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.