A Few VAT Scenarios

[Laser310]

I apologize in advance, for another VAT question...

Some of his has probably been covered, but I didn't find the exact answers.

1) A citizen of the UK, who is not a resident of the UK, buys an EU VAT paid boat.
How long can the boat be in the UK before UK VAT is payable, assuming the owner does not become a resident of the UK?
A person becomes a "Tax Resident" at 183 days, I believe, would that be a trigger?

2) Citizen of the UK buys a UK VAT paid boat
My understanding is that, for a non EU resident, the boat can be in the EU for no longer than 18 months or EU VAT is payable.
What if the owner becomes a non-citizen resident - say of France, when is French VAT payable? Immediately, if the boat is in France?
What if the owner has a French Long Term Stay visa? This is a step on the way to residency, but I think is short of residency.

Thanks.

 

[AngusMcDoon]

I apologize in advance, for another VAT question...

Some of his has probably been covered, but I didn't find the exact answers.

1) A citizen of the UK, who is not a resident of the UK, buys an EU VAT paid boat.
How long can the boat be in the UK before UK VAT is payable, assuming the owner does not become a resident of the UK?
A person becomes a "Tax Resident" at 183 days, I believe, would that be a trigger?

2) Citizen of the UK buys a UK VAT paid boat
My understanding is that, for a non EU resident, the boat can be in the EU for no longer than 18 months or EU VAT is payable.
What if the owner becomes a non-citizen resident - say of France, when is French VAT payable? Immediately, if the boat is in France?
What if the owner has a French Long Term Stay visa? This is a step on the way to residency, but I think is short of residency.

Thanks.

1) 18 months. Yes.

2) Citizenship has no bearing. It's residency that counts. So immediately if the boat is anywhere in the EU.

The 18 month rule (UK and EU) is not like the Schengen 90/180 rule. When the boat reaches its 18 months it only has to leave the customs area for 1 day to restart a new 18 months.

There are other rules for people permanently relocating to a country which allow possessions, including boats, to be brought in without VAT being due. However, this exception is rarely used and you would need professional advice.

 

[Tranona]

Angus covers it. It is only residence that counts, and just to add, if you change your residence to France then you will almost certainly be eligible for changing residence relief, along with all your other possessions you bring with you. Be aware though that some states such as Spain have their own rules for those taking up residence in addition to the EU Resident relief so taking professional advice if going down this route is advisable.