# Value Added Tax Act 1994, Paragraph 3

Extent: E+W+S+N.I.

(a) The supply to and repair or maintenance for a charity providing rescue or assistance at sea of—
(i) any lifeboat;
(ii) carriage equipment designed solely for the launching and recovery of lifeboats;
(iii) tractors for the sole use of the launching and recovery of lifeboats;
(iv) winches and hauling equipment for the sole use of the recovery of lifeboats.
(b) The construction, modification, repair or maintenance for a charity providing rescue or assistance at sea of slipways used solely for the launching and recovery of lifeboats.
(c) The supply of spare parts or accessories to a charity providing rescue or assistance at sea for use in or with goods comprised in paragraph (a) above or slipways comprised in paragraph (b) above.
(d) 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 lifeboat.
(e) The supply of fuel to a charity providing rescue or assistance at sea where the fuel is for use in a lifeboat.

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Source: https://www.legislation.gov.uk/ukpga/1994/23/schedule/8/part/II/chapter/8/paragraph/3 (the official version)
Page: https://openlegislation.uk/value-added-tax-act-1994/schedule-8/part-II/chapter-8/paragraph-3
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.