»Ê¹ÚÌåÓýapp

Zero-rating is allowed for certain supplies in relation to lifeboats. »Ê¹ÚÌåÓýapp reliefs are specific and detailed, and are directed towards specific organisations, for example the Royal National Lifeboat Institute (RNLI). »Ê¹ÚÌåÓýapp purpose of this section is to:

• explain which craft qualify as lifeboats
• explain possible difficulties with the reliefs.