# The Value Added Tax (Lifeboats) Order 2006, Article 2


In Schedule 8 to the Value Added Tax Act 1994 (zero-rating), after paragraph (d) of item 3 of Group 8 (transport) insert—
“(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/uksi/2006/1750/article/2 (the official version)
Page: https://openlegislation.uk/value-added-tax-lifeboats-order-2006/article-2
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.