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HMRC internal manual

VAT Export and Removal of Goods from the UK

HM Revenue & Customs
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Stores for use in ships, aircraft or hovercraft: Supplies of fuel for lifeboats

Since 1 August 2006 all types of fuel (including petrol) supplied to a charity for use in lifeboats providing rescue or assistance at sea is zero-rated under the VAT Act 1994 schedule 8, group 8 item 3(e). Before 1 August 2006 lifeboat charities were entitled to relief under the marine fuel ESC (which excludes petrol) even though lifeboats operated by charities are not commercial vessels.