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VATA 1994, Sch 8, Group 8, Item 3 applies the zero rate of VAT to the following supplies to charities that provide rescue or assistance at sea:

1. Ìý

   •ÌýÌýÌýÌý lifeboats and related equipment and fuel

2. Ìý

   •ÌýÌýÌýÌý repair and maintenance services

3. Ìý

   •ÌýÌýÌýÌý construction and modification services in relation to slipways used solely for the launching and recovery of lifeboats

VATA 1994, Sch 8, Group 8, Item 3, Note 3 explains that a condition of zero-rating the above supplies is that, before a supply is made, the supplier must receive a certificate from the recipient of the supply stating the name and address of the recipient and a statement that the supply is of description specified in VATA 1994, Sch 8, Group 8, Item 3.

VATA 1994, Sch 8, Group 8, Item 3, Note 4 explains that a 'lifeboat' is any vessel used or to be used solely for rescue or assistance at sea.

If a supply to a charity that provides