Commentary

V4.251B Passenger transport and sea rescue charities

Part V4 Exemption, zero-rating and reduced rates

V4.251B Passenger transport and sea rescue charities

V4.251B Passenger transport and sea rescue charities

This paragraph considers the scope of zero-rating in connection with supplies to sea rescue charities and supplies of passenger transport in VATA 1994, Sch 8, Group 8. For an overview of the other supplies covered by this Group, see V4.251.

Supplies to sea rescue charities—transport (zero-rating)

VATA 1994, Sch 8, Group 8, item 3 provides for zero-rating of the following supplies1:

  1.  

    (1)     the supply (including the letting on hire) to a charity providing rescue or assistance at sea of:

  2.  
    1.  

      –     any lifeboat

    2.  

      –     carriage equipment designed solely for launching and recovering lifeboats

    3.  

      –     tractors for the sole use of launching and recovering lifeboats

    4.  

      –     winches and hauling equipment for the sole use of recovering lifeboats

  3.  

    (2)     the construction or modification for a charity providing rescue or assistance at sea of slipways used solely for launching and recovering lifeboats

  4.  

    (3)     the repair or maintenance for a charity providing rescue or assistance at sea of goods specified in (1) or slipways specified in (2)

  5.  

    (4)     the supply of spare parts or accessories for a charity providing rescue or assistance at sea for use in or with the goods specified in (1) or slipways specified in (2)

  6.  

    (5)     the supply to a charity providing rescue or assistance at sea of equipment that is to be installed, incorporated or used in a lifeboat and is of a kind ordinarily installed, incorporated or used in a lifeboat2

  7.  

    (6)     the supply of fuel to a charity providing rescue

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