Two thoughts after looking at the blog: VAT, as has been mentioned already, is not a tax on luxury purchases but on goods and services. The second thought is that HRMC people can read and do read blogs, forums etc. I know this from bitter experience (no, they didn't "win" but they did make life pretty miserable for a time). Moreover they love unusual cases and Mark seems to be enjoying doing whatever he can to buck the system. This is fine, all power to you Mark, I hope you succeed since your aims to lead an environmentally friendly life are laudable. The advice to check with HMRC first before they come at you with all guns blazing is sound. Imagine the cost and worry if you get in to some sort of legal test case with them. Of course, they should be chasing much bigger fish, but the people with super yachts and super incomes to match, employ the best tax brains they can find (often former government tax inspectors), so the inspectors prefer to pluck at the low hanging fruit where they can. As others have said, they're not to be messed with, unless you consider it sport to bang your head on a concrete wall. That's probably more than two thoughts.