HMRC internal manual

VAT Charities

VCHAR13600 - Lifeboats: Parts and accessories

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.