Boat legal issues

[TSailors]

Hello. I think most of you know, but I'll re-iterate:

1. Me and my wife we got our amateur sailor certificates from Turkey where we live.
2. Since I knew that Turkish authorities do not allow the import a second hand boat, I set up a British company (I have dual nationality Brit+Turk)
3. Then we went to Norway, and bought a Comfortina 32 (1986) from an ex pro football player and as the buyer, I put the company name in the bill of sales.
4. The boat had a Norwegian flag which we could not keep, so I applied for the Polish registration.
5. Got the polish registration, the MMSI, and the boat insurance.
6. We applied for export in Norway, paid a small fee and got our export license.
7. We sailed it to Denmark, were visited by the customs agents, great guys.
8. Then ran out of the 90-days-in-the-EU and money limits, and put the boat on the hard.
9. I would like to take the boat to The UK this summer and spend some of the fall or winter there, and maybe keep it on the hard there over winter.
10. I haven't yet declared the boat to the UK government.
11. Here is the situation: What to do now. Declare it with the taxman? Would I have to pay the VAT then? Such an old boat, I wonder if tax still applies.

Of course I could winter the boat somewhere else along the way, Denmark, Germany, Belgium, Netherlands, France are all possibilities.
If you can provide any feedback, I'd appreciate it. Many thanks and happy sailing!

 

[ylop]

My understanding is that a vessel owned by a British company brought into GB would be liable for UK VAT. Sailing a pleasure craft into the UK temporarily for private use

There are also some long threads about the mess that has become of Recreational Craft Regulations for boats of this age, since Brexit - I don't intend to reopen that mess, but there is at least a theoretical risk of a problem there even if the VAT is affordable.

 

[dansaskip]

It used to be under transitional arrangement that
Yacht VAT Exempt on Age
This status is applied to yachts built before 1st January 1985 and lying within the EU on 1 January 1993. Yachts complying with this criterion may be deemed VAT paid under the Single Market transitional arrangements.
So maybe you boat is too young.
But unsure if transitional arrangements still stand

I reckon ylop is correct a vessel owned by a British company brought into GB would be liable for UK VAT

 

[Tranona]

You really are in limbo here - as I suggested many times. Your boat is in the EU illegally. In theory because you are non EU resident you could enter under Temporary Admission BUT this requires the boat to be registered outside the EU, and it is not. Of course local customs may turn a blind eye, but eventually as you move on you are likely to be caught out and be required to pay VAT unless you re-register in the UK. If you are UK resident you can use the SSR BUT this is only open to private individuals not companies so you will need to change the ownership. If you want to keep the company ownership you will need to register on Part 1, but this will require a tonnage survey so some extra cost - budget £6-800 depending on where the survey is done. You will then have a non EU owned and registered boat so you can use TA in the EU for up to 18 months, renewable if you leave and re-enter. You cannot bring the boat into the UK unless you pay VAT. As suggested there may also be issues related to certification, as the current law seems to say that any boat that is imported must meet the current standards, but it is unclear how this is being applied to older boats.

Seems to me you have two options. Pay VAT in the EU and it becomes an "EU" boat with free circulation. Register it in the UK and it becomes a non EU and it becomes a non EU boat and use TA to travel around Europe.

 

[TSailors]

Thank you all very much - all this is new and strange to me and all your information has been very valuable.

 

[Seven Spades]

If you want to bring the boat to the UK you can do so without paying VAT if you take it to Berthon. They have a customs bonded area and you will be able to arrive and leave it there and get your tonnage certificate and registration sorted out. I would not just turn up, I suggest that you contact them they know all the procedures and what you can and cannot do and all the paperwork.