2021 UK/Irish Passport Holders

[LinTeal]

I am based in the UK,have a UK passport ,have an SSR registered boat and have recently got an Irish passport.

If there are problems post brexit transition ,would I be ok basing the boat in say Portugal on the basis of being an EU citizen due to my Irish passport, despite the boat being UK registered. Is it the status of the owner or the status of the boat or both that would be the issue ?

I understand registering a boat in Ireland is problematic.

Apologies in advance if this has already been covered elsewhere .

 

[Irish Rover]

Place of residence rather than your nationality or boat registration are what's important for the boat and your Irish passport will mean no restrictions such as 90/180 for you. Well done Paddy.

 

[25931]

I am based in the UK,have a UK passport ,have an SSR registered boat and have recently got an Irish passport.

If there are problems post brexit transition ,would I be ok basing the boat in say Portugal on the basis of being an EU citizen due to my Irish passport, despite the boat being UK registered. Is it the status of the owner or the status of the boat or both that would be the issue ?

I understand registering a boat in Ireland is problematic.

Apologies in advance if this has already been covered elsewhere .

We don't know yet if the Portuguese authorities will be enforcing time limits on boats.

 

[Graham376]

Place of residence rather than your nationality or boat registration are what's important for the boat and your Irish passport will mean no restrictions such as 90/180 for you. Well done Paddy.

Are you sure about that? From what I've read it's the goods which have the VAT status, which has nothing to do with the nationality or residence of the owner. Unless his UK registered boat is in the EU at time of Brexit, everything published so far says it will lose its status. He of course will be free to roam on his Irish passport.

 

[dunedin]

Are you sure about that? From what I've read it's the goods which have the VAT status, which has nothing to do with the nationality or residence of the owner. Unless his UK registered boat is in the EU at time of Brexit, everything published so far says it will lose its status. He of course will be free to roam on his Irish passport.

Yes, I am not an expert, but from what I have read the OP would be worth getting the boat to an EU country (eg Ireland if not yet in Portugal) before the end of 2020

 

[RupertW]

Yes, I am not an expert, but from what I have read the OP would be worth getting the boat to an EU country (eg Ireland if not yet in Portugal) before the end of 2020

You are agreeing with Graham then?

 

[dunedin]

You are agreeing with Graham then?

Agreeing and expanding. Hence why started "Yes" and then added further specifics

 

[Irish Rover]

Are you sure about that? From what I've read it's the goods which have the VAT status, which has nothing to do with the nationality or residence of the owner. Unless his UK registered boat is in the EU at time of Brexit, everything published so far says it will lose its status. He of course will be free to roam on his Irish passport.

Clumsy post by me. You are correct of course in relation to VAT paid boat which is what the OP has in mind. My comment regarding the residence of the owner relates to the right of a non VAT paid boat to temporary importation for 18 months. We've yet to learn how VAT paid boats which remain in the UK on D day will be treated on entering the EU afterwards.

 

[LinTeal]

Many thanks for useful comments. Leaving aside the VAT issue do I take it that even if I didn't also have an Irish passport my UK registered boat could remain in the EU ? It is the person that is restricted to 90/180 rather than the boat ?

 

[Graham376]

Many thanks for useful comments. Leaving aside the VAT issue do I take it that even if I didn't also have an Irish passport my UK registered boat could remain in the EU ? It is the person that is restricted to 90/180 rather than the boat ?

The rules as they stand at the moment are that any VAT paid boat in the EU has no time limit there, this doesn't appear to be changing. When the UK becomes a third country, unless there's a deal done UK citizens will be limited to 90 days in 180. Those with residence in a State will be allowed to remain in that State as long as they want but, most likely still restricted to 90/180 in other Schengen States.

 

[Boo2]

...I understand registering a boat in Ireland is problematic...

In what way, may I ask ?

Boo2

 

[RAI]

Post 01.01.2021, if I want to buy a boat in the UK and import it into the EU, will I have to pay VAT and / or import duty on it?

 

[Irish Rover]

Post 01.01.2021, if I want to buy a boat in the UK and import it into the EU, will I have to pay VAT and / or import duty on it?

Not necessarily so. Depends on where you are resident. If the owner is UK resident he will be eligible for temporary importation up to 18 months without paying VAT and can reset the clock on the 18 months by leaving EU for a day.

 

[sailaboutvic]

Graham in #10 and Irish R # 13 are correct .
the 18 month rule for non VAT state boats isnt such a problem as said just one day out , its the 90/180 that going to be the real problem for us full time liveabord in the EU althought as I been saying from day one we found a way around it if the time comes .

 

[colind3782]

In what way, may I ask ?

Boo2

At present there is no SSR or equivalent in Ireland and the only Irish registration is the same procedure as for a ship.
Maritime Ireland | IMDO - Irish Maritime Development Office

 

[nortada]

Graham in #10 and Irish R # 13 are correct .
the 18 month rule for non VAT state boats isnt such a problem as said just one day out , its the 90/180 that going to be the real problem for us full time liveabord in the EU althought as I been saying from day one we found a way around it if the time comes .

Temporary residency in your current location but this will depend on where you are.

I could envisage, future liveaboards and long-term visitors concentrated in 'friendly' countries - until the others see their economic short fall and fall into line. ✔

 

[Irish Rover]

Temporary residency in your current location but this will depend on where you are.

I could envisage, future liveaboards and long-term visitors concentrated in 'friendly' countries - until the others see their economic short fall and fall into line. ✔

The problem with temporary residency is that if you stay more than 6 months in any year you become liable for tax. So if your boat is a UK VAT paid boat as opposed to an EU VAT paid the boat then it becomes liable to EU VAT.

 

[nortada]

The problem with temporary residency is that if you stay more than 6 months in any year you become liable for tax. So if your boat is a UK VAT paid boat as opposed to an EU VAT paid the boat then it becomes liable to EU VAT.

True to a point but if there is a tax treaty between the U.K. and your country of residence, income taxed in the UK will not be taxed in your host nation so for most OAPs not a problem. Although you may have to submit a tax return in your host country.

Residency and VAT liability is not linked but as you say, a UK VAT registered boat, if not in the EU at the end of the Transition Period (TP) subsequently enters the EU, it may have a EU VAT liability.

Hence the push by some Brits to ensure their boat is in the EU on 31st Dec 2021 ( or when the TP ends).

 

[Irish Rover]

True to a point but if there is a tax treaty between the U.K. and your country of residence, income taxed in the UK will not be taxed in your host nation so for most OAPs not a problem. Although you may have to submit a tax return in your host country.

Residency and VAT liability is not linked but as you say, a UK VAT registered boat, if not in the EU at the end of the Transition Period (TP) subsequently enters the EU, it may have a EU VAT liability.

Hence the push by some Brits to ensure their boat is in the EU on 31st Dec 2021 ( or when the TP ends).

Why complicate or confuse matters. What I posted was 100% correct and relevant.

 

[nortada]

Why complicate or confuse matters. What I posted was 100% correct and relevant.

Clarification.

Personal taxation and VAT on boats is not linked.