Since 1 August 2006 all types of fuel (including petrol)
supplied to a charity for use in lifeboats providing rescue or
assistance at sea is zero-rated under the VAT Act 1994 schedule 8,
group 8 item 3(e). Before 1 August 2006 lifeboat charities were
entitled to relief under the marine fuel ESC (which excludes
petrol) even though lifeboats operated by charities are not
commercial vessels.
