Search and rescue activities are undertaken by a range of organisations including sea/shoreline rescue teams, mountain rescue teams, cave rescue teams, lowland search and rescue teams and rescue dog teams. Other charities support, develop and promote the activities of these organisations.

Eligible search and rescue charities benefit from a number of tax exemptions, including a VAT refund relating to their non-business activities.

There are also a number of specific VAT zero rates for specialist search and rescue equipments.