In reply to drolex:
My understanding in a nutshell:
This was campaigned for in 2011 and exemption on qualifying goods was applied for. Danny Alexander gave a concession of £200k across all Rescue Teams which amounts to around 2.5k per team - which I understand doesn't cover the actual total VAT paid.
The RNLI have been given an exemption at EU level for all their VAT on equipment and fuel, as I understand have the Air Ambulance on their fuel supplies. Therefore the point is that Mountain Rescue teams VAT exemption should be brought in line with similar rescue services.