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The Value Added Tax (Lifeboats) Order 2006
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- 2006 No. 1750
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Explanatory Note
(This note is not part of the Order)
This Order, which comes into force on 1st August 2006, varies item 3 of Group 8 of Schedule 8 to the Value Added Tax Act 1994 (c. 23) which makes provision for the supply of certain goods at the zero rate.
The effect of this Order is to zero-rate the supply of fuel to sea rescue charities where the fuel is for use in a lifeboat. This Order gives effect to Article 15.4(b) of Council Directive 77/388/EEC(1) (“the Sixth Directive”) in so far as this relates to the supply of fuel for use in a vessel used for rescue or assistance at sea. A transposition note is available from www.hmrc.gov.uk.
A full regulatory impact assessment has not been produced for this instrument as it has negligible impact on the costs of business, charities or voluntary bodies.
(1)
OJ No.L145, 13.6.1977, p.1; the second subparagraph of Article 15.4 was replaced by Article 1.9 of Council Directive 92/111/EEC (OJ No. L384, 30/12/1992, p.47).
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