Mountain rescue teams are great.
But really, what makes them deserving of a VAT rebate that charities dealing with cute fluffy animals or kids with cancer are not?
Probably because the RNLI through some historical accident also get it, and since Mountain Rescue sort of do the same thing (saving lives in mountains rather than at sea) why the difference?
Personally I'd be careful as Her Majesty's Revenue may well decide to correct the difference by taking the VAT exemption off the lifeboats instead of giving it to MR.