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Marine diesel supplied to sea rescue charities for use in lifeboats is zero-rated: the charity must produce a zero rating certificate to the supplier quoting the correct VAT legislation. This covers all fuels supplied to charities providing rescue or assistance at sea for use in lifeboats.
See HMRC Manual VEXP60600 – Stores for use in ships, aircraft or hovercraft: Supplies of fuel for lifeboats for further information.
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