Tag Archives: zero-rate

VAT and Boats – VAT Act 1994

To zero-rate a boat or ship for VAT it has to be over 15 tons and a “qualifying ship” under VAT Act 1994, schedule 8, group 8. Eamon McNicholas Tax Barrister, Accountant http://www.EamonMcNicholas.com Advertisements

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Residential Caravans to Stay VAT Zero-rated

• A HMRC policy paper confirms the current VAT zero-rate for residential caravans is to stay. • VAT Act 1994 schedule 8 group 9 item 1 used to refer just to a 2005 British Standard, BS 3632:205, in order for … Continue reading

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