Any Boat VAT experts here?

[jonnybuoy]

I have a disabled daughter who loves coming on the boat. In conversation with a boat broker yesterday evening he said that he thought that new boats that were bought with the capability of taking disabled people on board (eg by having the transom gate widened to allow wheelchair access etc.) could be bought free of VAT.

Anyone know if this is true and if so how I can find out more about the exact rules?

Cheers
Jon.

 

[peterb26]

This is from the HM C and E web site

"What goods can be relieved from VAT when supplied to disabled people?
The following goods may qualify for relief:

some medical and surgical appliances
certain adjustable beds, chair lifts, hoists, lifts and sanitary devices
emergency alarm call systems
specifically designed, or adapted, vehicles and boats, and
other equipment and appliances designed solely for disabled persons.
Certain conditions must be adhered to in order for these supplies to qualify for zero-rating. These conditions include; the design or adaptation of the item, the supply being made to a disabled person for their domestic or personal use and the receipt of an eligibility declaration form."

There is loads of information at the following link.

Vat Web Site

 

[jonnybuoy]

Thank you.

Jon