Boat VAT – any contingency planning possible for a Brexit No Deal?

[Tranona]

It is far from certain that this will continue to be the case post Brexit.
A British owned boat, based in Britain, not in the EU on Brexit Day, would fairly logically not be treated as EU VAT paid.
Even if the VAT was originally paid in France.

The UK is leaving the EU and taking its boats with it.

Again that is just a guess, based on the "logic" of the 1992 rules. However as I keep on saying there are so many different scenarios depending on the combination of residence/citizenship of owner/location/state of VAT payment that you cannot have a simple rule.

Currently it is state of VAT payment that is the sole basis for freedom of circulation because that is absolute. If it were only "British" owned, VAT paid in the UK boats affected then any solution (such as third country rules) would be simple - but that is not the situation.

The only way you can avoid being affected by any change in VAT rules is to buy a boat that is VAT paid in one of the other 27 states and keep it in the EU. Of course you may then have restrictions placed on your use by any negative change in the freedom of (personal) movement rules!

 

[macd]

That's just not true. The VAT status of a vessel is unconnected to the residence of its owner. Its related to the Vat status of the vessel itself. (i.e. Its paid or not). This can be changed by the vessel being 'exported' from the EU.

That's all true, but the issue here isn't whether VAT has been paid, it's whether VAT paid pre-Brexit in the UK will be regarded as having been paid post-Brexit in the EU27, and vice versa. If it isn't, the current requirement to pay VAT on a pleasure craft entering the EU is entirely connected with the residence of the owner: if they are EU resident, it must be paid; if they're not, relief under Temporary Importation can be granted.