Im looking at a boat the hull is stamped 2007 but this boat has never been commissioned,my question being is this an 2007 boat or an 2009 as and from registration and commisioning??
Put yourself in the position of someone who is going to buy the boat from you in x years time. His surveyor is going to say the boat was built in 2007. You can point out it wasn't commissioned until 2009 and hope for the best. You see that sort of thing sometimes in adverts.
I've seen a few boats (sail & Mobo) recently that are being sold as new but have spent twelve months or more in the water. To be honest they're showing the first hints of neglect. If it's not in pristine 'as new' condition I'd not be looking to pay full as new price.
I should have added that this boat is "new" in that it has never been been in the water and is of very high spec but was cancelled before the sale was completed.
It is what it is. A boat built in 2007 and commissioned 2009. What happened between those dates is just a matter of fact. In several years down the line it will be valued 2nd hand as a 2007, becuase it was built then and will be 2007 spec. Or, if it is 2008 model year (ie the last 2 digits are 08) then it will generally be regarded on the 2nd hand market as a 2008. FWIW, registration etc will generally record the build date not commission date so that'll be 2007 too
If you decide to buy, the first registered owner will be you & the documentation will bear the date of delivery so you can add this information into the sale details when you sell.
I doubt it would make much of a difference to resale unless it was pre-facelift or something but as a buyer it would be a bonus to find an older boat with less hours, or to look at it another way, you will have a low hours boat for it's age for quite sometime which may help at resale.
That's a good sign that the broker is looking after it.
If it was me I'd still be putting serious pressure on the broker to reflect the age in the price. It's better for you going for an already-built new boat rather than having the worry of having one built by a builder that might not complete it before the recession catches up with them, but on the other hand the broker/agent is probably very keen to find a buyer at last.