Tag Archives: VAT and boats

VAT and Boats: Everett Case and Boat with an Engine

In the Everett and London Tideway Harbour Co. case (1994) two Dutch barges were moored on the Thames and used as residences. Even though the engines were hardly ever used because both vessels had their own means of propulsion they … Continue reading

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VAT and Boats – Zero-rating Passenger Transport

An issue that often crops up with zero-rating passenger transport in a boat, vehicle or aircraft for 10 or more people is how that is determined. VAT Act 1994 schedule 8 group 8 item 4 speaks about something that has … Continue reading

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