The Irish Marine Federation has criticised the Government for "sending out a safety message at sea", while charging Value Added Tax at 20 per cent on all safety equipment.
The federation, which is involved in hosting the Irish Boat Show this week in Dublin, says it is inexcusable that VAT should be charged on items used purely for safety - items which could make a difference between life and death.
Safe boating would be made more affordable by dropping the VAT, and it would also save the Exchequer money, the IMF says, as the annual cost of search and rescue missions is far higher than the total VAT yield from such equipment.
Mr Donal McClement of the IMF said that view was shared by the Irish Sailing Association. "It is a well known fact that in many incidents involving expensive helicopter call-outs, there is a lack of basic safety equipment on board the vessel in trouble."
The Department of the Marine recently set up a maritime safety directorate to co-ordinate all aspects of safety and search and rescue, and has introduced legislation on use of lifejackets or personal flotation devices for young people on "mechanically propelled" vessels and jet-skis. It has also applied grant schemes to encourage safety equipment on fishing vessels, and sea angling vessels.