VCHAR13700 - Lifeboats: Equipment installed, incorporated or used in a lifeboat

This new category was added to the relief with effect from 1 April 2002 and is designed to cover items essential to the specific task of sea rescue, extending zero-rating to items such as life jackets and protective clothing. You should note that it may also be possible for certain medical equipment and certain telecommunication, aural, visual, light enhancing or heat detecting equipment to be zero-rated as donated medical or scientific equipment under Group 15.