The Department of Infrastructure is selling off a tractor which would have launched an unused £285,000 Ronaldsway airport rescue boat.
An auction on Saturday features an amphibious tractor which would have been used to launch the boat.
The tractor cost around £100,000 in 2012 and was used to launch a previous rescue boat - it doesn't have an estimate price in this weekend's sale.
Training to use the inshore rescue boat was called off in 2021 without a single member of staff certified to operate it, and an agreement was signed with coastguards and the RNLI.