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https://www.rya.org.uk/knowledge-advice/current-affairs/Pages/Brexit.aspx

 

 
 
 

 

At 23:00 hours UTC on 31 December 2020 the Brexit transition period ended and at that point the UK ceased to be a European Union (EU) member state and became a “third country”.

Officially, the UK has held third country status since it left the EU on February 1, 2020. However, during the transition period, the UK remained in the EU Customs Union and in the Single Market with free movement of people, capital, goods and services – the four freedoms. As a third country we no longer have the right to these EU freedoms. As far as the EU is concerned, we are now just another country that makes up the rest of the world and we can expect to be treated as such.

The EU-UK Trade and Cooperation Agreement, which was reached on 24 December 2020, forms the basis for the future relationship between the UK and the EU. However, in terms of the issues that the RYA has been working on since the referendum, this agreement has made little if any difference. 

UK Customs and VAT issues

The RYA estimates that up to 33,000 British people who go boating in Europe may be affected by the new UK Customs and VAT legislation which penalises ordinary people who, as UK nationals and residents, have followed the rules and utilised the freedoms that were available to them as a result of the UK’s membership of the EU.

The RYA believes that it is important that the customs and VAT relief arrangements applied since the transition period ended are fair and reasonable. The RYA considers that the new arrangements do not currently meet these requirements.

Northern Ireland

The protocol on Ireland/Northern Ireland came into force at the end of the transition period. It is a mechanism that is intended to avoid a hard border on the island of Ireland, protect the all-island economy and the Good Friday (Belfast) Agreement, and safeguard the integrity of the Single Market. This means that Northern Ireland will continue to apply the Union Customs Code and will remain aligned to a limited set of EU Single Market rules needed to avoid a hard border.

Northern Ireland remains part of the customs territory of the UK. However, EU customs duties will apply to goods entering Northern Ireland if those goods are at risk of entering the EU Single Market (i.e the Republic of Ireland). No customs duties are payable if goods entering Northern Ireland from the rest of the UK are not at risk of entering the EU Single Market.

In order to avoid a hard border on the island of Ireland, and to protect the integrity of the Single Market, EU VAT rules for goods will continue to apply in Northern Ireland. However, the UK (i.e. HMRC) is responsible for applying VAT legislation, including the collection of VAT, and the setting of VAT rates. In addition, VAT exemptions and reduced rates applied in Ireland may also be applied in Northern Ireland.

In spite of this, clarification is still required on recreational boat movements under the Protocol. HMRC is aware of the RYA’s concerns and has undertaken to provide this information as soon as possible. 

The RYA will continue to seek clarity until the situation for boats which were lying in Northern Ireland at the end of the transition period is fully understood and clarification on the procedures for boat movements, with Northern Ireland as the departure point or the destination, has been received. 

Geographical Penalties

  • VAT and import duty (currently 0%) can become payable purely by virtue of the vessel being in the “wrong” geographical location at 23:00 UTC on 31 December 2020.
  • HMRC gave insufficient notice that to qualify for Returned Goods Relief (RGR), boats needed to have been in the UK in the past and that boat owners would need to evidence this.

Within the four freedoms and as a EU member state, recreational boat owners had a right to buy and keep their boats wherever in the EU they wished, as long as the VAT was paid. They did not have a choice about where the VAT and, if applicable, import duty was paid, as this was determined by the national legislation bringing the EU VAT Directive and Union Customs Code (UCC) into force in EU member states. 

In April 2019 HMRC advised the RYA that, “In the event of the UK, leaving the EU without a deal, HMRC will allow RGR for any pleasure craft, which has union paid status and belongs in the UK because of registration or the nationality/place of establishment of the owner. We believe that temporary admission should allow any without those qualifications to land in the UK.”

This indicated to the RYA that boats would either be eligible for Returned Goods Relief (RGR) or for Temporary Admission as the return within 3 years condition of RGR had, in practice, generally been waived by HMRC for recreational craft. The statement was therefore taken at face value and was understood to mean that a boat which belongs to the UK would be able to return to the UK without paying VAT and import duty irrespective of whether it had been (or when it was last) in the UK.

Recreational craft coming to the UK, that were in free circulation and were lying in the EU when the Brexit transition period ended at 23:00 UTC on 31 December 2020 have already paid VAT (and duty) according to the legislation that was in force prior to the end of the Brexit transition period. On 14 September the RYA was told by HMRC that the UK legislation (now in force) would ignore this and requires that a boat which was lying in the EU27 at the end of the transition period has to have been in the UK under its current ownership. Furthermore, the owner has to demonstrate that to be the case, if it is to be allowed to enter the UK with relief from import VAT and duty as returned goods. 

The short notice with which this advice was provided coupled with the ongoing travel restrictions posed by COVID-19 and weather conditions limited the ability of recreational boat owners to return to the UK. We believe that the timing of this guidance was insufficient in normal times. It was entirely impractical and unreasonable during the pandemic.

We will continue to lobby MPs on the unacceptable stance the government has taken, by making Returned Goods Relief unavailable to anyone whose boat hasn’t been in the UK during their ownership, but who has complied with the law while the UK was a member of the EU. 

The RYA believes that a solution for such owners, which is both workable and reasonable, is to allow anyone who is resident in the UK to bring their boat to the UK if it was in free circulation in the EU at 23:00 UTC on 31 December 2020 irrespective of any of the conditions of RGR by a specified date, which should be set once the restrictions on travel imposed as a result of the coronavirus pandemic have been lifted. When setting a date, the Schengen Area immigration restrictions now in force should be taken into consideration. 

Inadequacy of Returned Goods Relief

  • Returned Goods Relief (RGR) may be appropriate for the movement of commercial goods but for recreational boat owners the conditions are too rigid and double taxation can result. 
  • It is important that the new customs and VAT relief arrangements are fair and reasonable. The legislation in force does not currently meet this standard.

In April 2019, HMRC advised the RYA that, “In the event of the UK, leaving the EU without a deal, HMRC will allow RGR for any pleasure craft, which has union paid status and belongs in the UK because of registration or the nationality/place of establishment of the owner. We believe that temporary admission should allow any without those qualifications to land in the UK.”

This indicated to the RYA that boats would either be eligible for Returned Goods Relief (RGR) or for Temporary Admission as the return within 3 years condition of RGR had, in practice, generally been waived by HMRC for recreational craft.

The first indication that this would not be the case in the future came from HMRC on 14 September 2020 when it was announced that the RGR conditions would be strictly enforced. 

As a result of the RYA’s lobbying a one-year transitional arrangement was legislated. This provides those owners who have been in the UK with their boat previously, but not within the three years prior to the date of import, the opportunity to return to the UK in 2021, provided the boat was lying in the EU27 at the end of the transition period and the other RGR eligibility conditions are met. 

The one-year transitional arrangement is clearly a step in the right direction, the ongoing travel restrictions may limit the ability of recreational boat owners to return to the UK, if necessary, before the end of 2021. 

The RYA is concerned that HMRC has provided no explanation as to when or the reasons why the previous policy of routinely waiving the three-year condition under RGR was changed. Despite this they have stated that the return within three years condition will in the future be strictly enforced, HMRC claims its operational policy on this has not changed.

HMRC has the ability to waive the requirement for a boat to return within three years condition but has stated that this will only be done if HMRC considers it reasonable to do so in view of any exceptional circumstances which the owners of goods can present and is only done on a case by case basis. 

The RYA will continue to seek clarification from HMRC and will lobby MPs with a view to achieving fair and reasonable conditions and timescales that private recreational boats must meet in order to return to the UK without VAT and import duty becoming chargeable. 

Border Controls

  • You must now report your arrival in and departure from the UK when travelling aboard a recreational craft. See Entry & exit formalities. However electronic advance reporting for immigration purposes is being developed. 

UK Border Force (a directorate of the Home Office) carries out immigration and customs controls on passengers and goods entering the UK on scheduled flights and vessels arriving at major airports and ports. It is also responsible for immigration and customs controls at any small port that handles maritime traffic (including yachts, Rigid Hull Inflatable Boats (RHIBs), motorboats), this is referred to as General Maritime.

The government has long aspired to address the gaps in the data it receives on people arriving in the UK, and to increase the quality, reliability and usefulness of the intelligence generated, to help the Border Force better align its resources to its priorities.

Advance Passenger Information (API) is key to Border Force making well-informed risk-based decisions about operational deployments. The absence of API for General Maritime arrivals, of the type and extent available for General Aviation, is the most significant gap in terms of Border Force’s ability to manage the risk from General Maritime arrivals efficiently and effectively.

Since the Brexit Withdrawal Agreement was ratified on 31 January 2020, the government has been working to develop its ‘Submit an Advanced Voyage Report’ service and the RYA has been closely engaged with that programme since November 2019. It is now going through a period of stringent testing before being released, initially as a voluntary reporting system until it beds in and becomes mandatory.

From what we have seen and tested, the service can be accessed from a PC, laptop or smart phone and is simple to use and comply with once reporting becomes mandatory. For those who sail regularly with the same crew on the same boat, many of the fields can be pre-filled meaning that only the actual arrival and departure voyage details need to be completed. Furthermore, these details can be amended en route.

The RYA continues to engage with the Border Force to ensure that the ‘Submit an Advanced Voyage Report’ service is sufficiently flexible to allow for changes in voyage plans. 

Using RYA Qualifications to work in EU

Every national government has the absolute right to accept or indeed to choose not to accept various qualifications for use on vessels within their territories. No amount of lobbying by us to the UK government will change that and indeed the UK government has no authority to insist upon any latitude in this area. In reality, it would be difficult for the UK government to argue for recognition of RYA qualifications in another EU member state when in fact the UK does not allow the use of their qualifications in UK territorial waters. 

Each EU member state is entitled to make their own decisions about what qualifications they will accept and we are aware that now that UK is a third country, some no longer accept UK qualifications on vessels under their respective flags. 

RYA professional qualifications (e.g. commercially endorsed certificates of competence) are accepted by the UK government for use on UK-flagged commercial yachts but such qualifications are not, and never have been, STCW-compliant certificates. As such, RYA professional qualifications are not subject to the mutual-recognition mechanism envisaged in the STCW convention and do not fall with the scope of the EU Directive on the mutual recognition of seafarers’ certificates. 

RYA professional qualifications are accepted by several non-UK national administrations for use on vessels flying their flags but this is a matter for each of those administrations individually and there is no obligation on them to do so. The act of leaving the EU will not necessarily change this position, nor will it have any impact on the acceptability of RYA professional qualifications to the UK government for use on UK-flagged commercial yachts. 

However, in order to overcome problems where some overseas administrations do not recognise RYA qualifications, holders of commercially endorsed Yachtmaster Offshore or Ocean Certificates of Competence may wish to explore the route from RYA Yachtmaster to MCA Master, II/2, code vessels less than 200 GT/Officer of the Watch yachts, less than 500 GT. Further details of the route can be found in MSN1858.

We are continuing to work with the Department for Transport, the Maritime and Coastguard Agency and the Foreign Commonwealth and Development Office, to ensure that RYA qualifications are as widely recognised as possible. 

Advice and guidance

As 2021 progresses we will learn more about what Brexit means in reality. Our advice and guidance will be updated as and when we learn more about how the changes in work practice. 

What we have learned so far and what we have been told is currently summarised at Brexit - what happens next? This sets out the information we received from HMRC and DG Taxation and Customs Union. 

RYA advice on boating abroad

These pages will continue to be updated on an ongoing basis during 2021 as further information becomes available. If you are boating abroad and you find something has changed or come across something new, please let us know by emailing boating.abroad@rya.org.uk

Lobbying your MP

To support the RYA’s lobbying work, you are encouraged to contact your local MP directly. 

If you would like to contact your MP, please follow these steps:

1.     Enter your postcode, or that of your RYA affiliated club, into the search facility on Parliament.uk to find details of your local MP

2.     Compose your letter to your MP.  If you wish, you can use this template to put together your letter. Information about the Brexit issues on which the RYA is currently lobbying can be found above. 

3.     Save your letter and then either:

a.  Print, sign and post your letter to the MP’s House of Commons address (House of Commons, London, SW1A 0AA); or

b.  Attach your letter to an email and then send to the MP’s Westminster office (Email addresses for MPs can be found on their profile on Parliament.uk).

If you are an RYA Member and you have any questions about contacting your MP or the RYA’s ongoing work on Brexit, please contact brexit@rya.org.uk.

 

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2 minutes ago, CV32 said:

Thank you for that info, not sure why most of us would be interested ? Am i missing something.

Theres plenty of Brits with boats in France and the other lowland countries.Now they may not be able to enjoy them when they want, or for as long as they want.

Bringing the boats back to the UK canal and river network may not be as simple and cost free as it should have been in the past.

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I used to follow the adventures of a chap who sailed his narrow boat extensively through the inland waterways of mainland Europe. It seemed to be exciting prospect fifteen years ago - probably very much more difficult now.

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13 minutes ago, NB Alnwick said:

I used to follow the adventures of a chap who sailed his narrow boat extensively through the inland waterways of mainland Europe. It seemed to be exciting prospect fifteen years ago - probably very much more difficult now.

well aside from the vat there is also the little matter that we can only go for 90 days now which is particularly bizarre in that EU citizens can visit the UK for 180 days

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30 minutes ago, NB Alnwick said:

I used to follow the adventures of a chap who sailed his narrow boat extensively through the inland waterways of mainland Europe. It seemed to be exciting prospect fifteen years ago - probably very much more difficult now.

would that have been billybubbles, a wonderful site, he returned to the UK several years ago and hasn't posted anything since 2016 but I found this on wayback machine https://web.archive.org/web/20190513115838/http://www.billybubbles.demon.co.uk/sitemap/index.html

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It was widely known that wherever a boat was at 11:00pm (UK time) on 31st December would be where it would be assessed for any VAT. Owners of boats had plenty of notice to get them into UK waters so they could get a 'location certificate' which would remove the VAT liability.

 

Many didn't, and with the good offices of the RYA they managed to obtain a further 12 months 'transition period' (until 31/12/21) where you can still bring your boat back without paying VAT 

 

Any boats in the UK can ask their moorings provide for a 'location certificate' and evidence of payment of moorings covering the period, so if they decide to go abroad and then back with their boat there is evidence that it was in the UK at the time of 'Independence'.

 

It is a shame that the threat of VAT being applied was necessary but unfortunatley that is the law. 

If the boat was not here, at the time of transition then it was imported from outside the UK, and, irrespective of whether it was brought in from the EU, the USA or elsewhere VAT was due.

If I bought a boat in the USA I would have to pay the local purchase taxes, then when I shipped it to the UK I would have to pay import duty and VAT (and VAT on the freight cost)

The EU is now the same as the USA in that regard.

 

The leisure boating scene has been badly impacted with not only the VAT but the 90 day rule, it could have been handled better, but I guess that the few 100 / 1000 affected is absolutely unimportant  (to those who could have done it differently) in the greater scheme of things.

 

 

Edited by Alan de Enfield
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21 minutes ago, Phoenix_V said:

would that have been billybubbles, a wonderful site, he returned to the UK several years ago and hasn't posted anything since 2016 but I found this on wayback machine https://web.archive.org/web/20190513115838/http://www.billybubbles.demon.co.uk/sitemap/index.html

Unfortunately a sufferer of the dreaded dementia 

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38 minutes ago, CV32 said:

Thank you for that info, not sure why most of us would be interested ? Am i missing something.

As Matty said, there are plenty of Brits with boats abroad, our boat has been there for 10 years or so and we had got used to thinking of the French and lowland waterways as just an extension of the canal adventures that started in the 1970's with an old wooden BCN joey. The politics of it all were eminently sensible but, like so many groups, musicians and performers amongst many, the UK government neither knew or cared about its own citizens leading to the ridiculous situation where a boat built, owned and registered in the UK has to pay VAT again when it returns. As for the 90 days rule that too is just iniquitous. There are petitions and suchlike to sign and Oliver Dowden,The Sec. of State for the Dep. of Digital Media ad Sport has announced the formation of a working group in response to the problems faced by musicians and performers. I would suggest that anybody who sees their interest in canals and boats extending to the world of French and other canals writes to Mr. Dowden to press the case for boaters and others with friends, families and boats abroad. More info on the RYA site and also the DBA site.

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2 minutes ago, Bee said:

.............where a boat built, owned and registered in the UK has to pay VAT again when it returns.

 

Does that apply if you have evidence that the VAT was originally paid in the UK ?

 

Assuming (?) you have the original receipts and BoS it would show UK VAT had been paid, and a boat built prior to 1973 would never have required VAT to be paid anyway.

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7 minutes ago, Alan de Enfield said:

 

 

 

 

The leisure boating scene has been badly impacted with not only the VAT but the 180 day rule, it could have been handled better, but I guess that the few 100 / 1000 affected is absolutely unimportant  (to those who could have done it differently) in the greater scheme of things.

 

 

Sounds exactly like the stuff that came out of Stalin's ,Mao's and all the other dictators justifications of their various glorious revolutions when their people suffered for the sake of the 'greater good'.

1 minute ago, Alan de Enfield said:

 

Does that apply if you have evidence that the VAT was originally paid in the UK ?

 

Assuming (?) you have the original receipts and BoS it would show UK VAT had been paid, and a boat built prior to 1973 would never have required VAT to be paid anyway.

I think so but I am far from being a tax expert.

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9 minutes ago, Alan de Enfield said:

 

It was widely known that wherever a boat was at 11:00pm (UK time) on 31st December would be where it would be assessed for any VAT. Owners of boats had plenty of notice to get them into UK waters so they could get a 'location certificate' which would remove the VAT liability.

 

 

It is a shame that the threat of VAT being applied was necessary but unfortunatley that is the law. 

 

 

The leisure boating scene has been badly impacted with not only the VAT but the 180 day rule, it could have been handled better, but I guess that the few 100 / 1000 affected is absolutely unimportant  (to those who could have done it differently) in the greater scheme of things.

 

 

I don't wish to divert this important (at least to some of us ) thread into politics but on a point of fact  from the RYA press release 

"In April 2019 HMRC advised the RYA that, “In the event of the UK, leaving the EU without a deal, HMRC will allow RGR for any pleasure craft, which has union paid status and belongs in the UK because of registration or the nationality/place of establishment of the owner"

(RGR is returned goods relief) This only changed in September 2020 so clearly not suffcient notice given the hazards of sailing in winter during a pandemic nor is it the law - they have always had and still have discretion to allow return of goods previously exported without further vat

6 minutes ago, Alan de Enfield said:

 

Does that apply if you have evidence that the VAT was originally paid in the UK ?

 

Assuming (?) you have the original receipts and BoS it would show UK VAT had been paid, and a boat built prior to 1973 would never have required VAT to be paid anyway.

As far as we (That is the RYA) know, yes, that is why if they were to waive it it would be called returned goods relief.

And in answer to your second question vat is payable on antiques so presumably would be on old boats

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9 minutes ago, Phoenix_V said:

I don't wish to divert this important (at least to some of us ) thread into politics but on a point of fact  from the RYA press release 

"In April 2019 HMRC advised the RYA that, “In the event of the UK, leaving the EU without a deal, HMRC will allow RGR for any pleasure craft, which has union paid status and belongs in the UK because of registration or the nationality/place of establishment of the owner"

(RGR is returned goods relief) This only changed in September 2020 so clearly not suffcient notice given the hazards of sailing in winter during a pandemic nor is it the law - they have always had and still have discretion to allow return of goods previously exported without further vat

 

Yes, I read that.

I have said that from the point of view of boaters it has not been handled very well, and with little consideration, however, I would not call September and (even) October 'Winter' and if the will to bring the boat back was there it could have fairly easily been achieved within the time scale, and, there is now another 12 months allowed to enable you to bring your boat back if you want to avoid paying VAT - remembering that if it remains in the EU you dont pay the VAT, it only applies if you decide to bring the boat back.

Edited by Alan de Enfield
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7 minutes ago, Alan de Enfield said:

 

 I would not call September and (even) October 'Winter' and if the will to bring the boat back was there it could have fairly easily been achieved within the time scale,

When my parents brought their boat back from France they had to be clear of the Bay of Biscay and east of Brest - Scillies by 1st September as ruled by their insurance company

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9 minutes ago, Alan de Enfield said:

 

Yes, I read that.

I have said that from the point of view of boaters it has not been handled very well, and with little consideration, however, I would not call September and (even) October 'Winter' and if the will to bring the boat back was there it could have fairly easily been achieved within the time scale, and, there is now another 12 months allowed to enable you to bring your boat back if you want to avoid paying VAT - remembering that if it remains in the EU you dont pay the VAT, it only applies if you decide to bring the boat back.

You seem to forget that Europe locked down for 2nd wave before us, and nobody had a clue what negotiations or brinkmanship was going on, the deal was agreed far too late to organise anything.

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57 minutes ago, Alan de Enfield said:

 

It was widely known that wherever a boat was at 11:00pm (UK time) on 31st December would be where it would be assessed for any VAT. Owners of boats had plenty of notice to get them into UK waters so they could get a 'location certificate' which would remove the VAT liability.

 

Many didn't, and with the good offices of the RYA they managed to obtain a further 12 months 'transition period' (until 31/12/21) where you can still bring your boat back without paying VAT 

 

Any boats in the UK can ask their moorings provide for a 'location certificate' and evidence of payment of moorings covering the period, so if they decide to go abroad and then back with their boat there is evidence that it was in the UK at the time of 'Independence'.

 

It is a shame that the threat of VAT being applied was necessary but unfortunatley that is the law. 

If the boat was not here, at the time of transition then it was imported from outside the UK, and, irrespective of whether it was brought in from the EU, the USA or elsewhere VAT was due.

If I bought a boat in the USA I would have to pay the local purchase taxes, then when I shipped it to the UK I would have to pay import duty and VAT (and VAT on the freight cost)

The EU is now the same as the USA in that regard.

 

The leisure boating scene has been badly impacted with not only the VAT but the 90 day rule, it could have been handled better, but I guess that the few 100 / 1000 affected is absolutely unimportant  (to those who could have done it differently) in the greater scheme of things.

 

 

We ask again, what good things have arisen from Brexit?

 

MP

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15 minutes ago, Detling said:

When my parents brought their boat back from France they had to be clear of the Bay of Biscay and east of Brest - Scillies by 1st September as ruled by their insurance company

 

When we came back from Croatia, we were not allowed to cross the Bay before 1st May, but talking to the insurers often helps and you can get endorsements added.

 

 

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41 minutes ago, Alan de Enfield said:

 

When we came back from Croatia, we were not allowed to cross the Bay before 1st May, but talking to the insurers often helps and you can get endorsements added.

 

 

I don't think my canal boat is up to crossing the Biscay or even the Channel so the option of popping back every 3 years to renew it's vat status isn't really on but thanks for the thought.

Plan B is to sell the boat in Europe when I am finished in Europe and replace it in the UK, rather sad as I fitted the boat from a bare hull and another will not be the same, I imagine most people will do the same so they will actually raise very little money.

 

1 hour ago, Alan de Enfield said:

The leisure boating scene has been badly impacted with not only the VAT but the 90 day rule, it could have been handled better, but I guess that the few 100 / 1000 affected is absolutely unimportant  (to those who could have done it differently) in the greater scheme of things.

you are right it could have been handled a lot better and the government are not interested the actual figures (according to the RYA) are  33000 yachtsmen

Quote

 

 

Edited by Phoenix_V
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2 minutes ago, Phoenix_V said:

I don't think my canal boat is up to crossing the Biscay or even the Channel so the option of popping back every 3 years to renew it's vat status isn't really on but thanks for the thought.

 

There is always a truck ?

 

 

2 minutes ago, Phoenix_V said:

Plan B is to sell the boat in Europe when I am finished in Europe and replace it in the UK, rather sad as I fitted the boat from a bare hull and another will not be the same, I imagine most people will do the same so they will actually raise very little money.

 

 

Did you build / fit out the boat here or in the EU ?

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I will be interested to see what happens when the first "Qualifying Ship" comes over from the EU, will HMRC try and get full VAT paid or will it be VAT paid at 0% as it should be.

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1 minute ago, Alan de Enfield said:

 

There is always a truck ?

 

 

 

Did you build / fit out the boat here or in the EU ?

yes that is how it went and would come back but not ideal for popping back every three years to renew it's vat status, it was completed and used in the UK several years before going to Euland

2 minutes ago, Loddon said:

I will be interested to see what happens when the first "Qualifying Ship" comes over from the EU, will HMRC try and get full VAT paid or will it be VAT paid at 0% as it should be.

another reason why they will not make any money but the number of barges that qualify is not that great

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What’s the problem with the bay of Biscay.

We spent 18 years on the continent but brought our barge in Belgium and sold to a French man. We would have faced the 90 day rule or had to obtain a visa for our usual 6 month stay. Many Aussie and Mew zealanders with boats in France have kept dual nationality so the could use their British passports to stay in the EU . The threat of being charged vat on a British boat returning to uk will cause big problems for old boats that never paid vat originally but could have paid the old purchase tax. Newer boats should have the original Bill of sale but some of those who managed to get them zero rated and then went abroad could have problems. Big old barges will still meet the zero vat requirements 

E8217FBF-2F46-42CC-9985-497335886291.jpeg

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8 minutes ago, Loddon said:

I will be interested to see what happens when the first "Qualifying Ship" comes over from the EU, will HMRC try and get full VAT paid or will it be VAT paid at 0% as it should be.

Priti Patwl will probably get a large contingent of Border Patrol troops to confiscate it on live tv to show that she is doing her utmost to protect the British public from immigration and corruption.

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