Regulation (EU) No 800/2013
(a) Helicopters shall be equipped with a life-jacket for each person on board or equivalent individual floatation device for each person on board younger than 24 months, which shall be worn or stowed in a position that is readily accessible from the seat or berth of the person for whose use it is provided, when:
(1) operated on a flight over water at a distance from land corresponding to more than 10 minutes flying time at normal cruising speed, where in the case of the critical engine failure, the helicopter is able to sustain level flight;
(2) operated on a flight over water beyond autorotational distance from the land, where in the case of critical engine failure, the helicopter is not able to sustain level flight; or
(3) taking off or landing at an aerodrome or operating site where the take-off or approach path is over water.
(b) Each life-jacket or equivalent individual flotation device shall be equipped with a means of electric illumination for the purpose of facilitating the location of persons.