Sea and inland waterway rescue craft

Qualifying groups may reclaim Value-Added Tax (VAT) incurred on the purchase of small sea or inland waterway rescue craft (15 tonnes gross tonnage or less).

This includes ancillary equipment and special boat buildings used exclusively in connection with rescue or assistance at either sea or inland waterways. VAT incurred for the training of persons for such purposes may also be reclaimed.

Applications for repayment must be submitted within four years from the end of the taxable period to which the claim relates.

Application for repayment should be made on Form VAT 70.