Brexit and the Channel Islands

[Piers]

Since Play d'eau is a Guernsey registered boat and we are Guernsey residents, I queried the RYA about VAT if we visited the UK or EU after Brexit and received the following:
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We finally have some information from HMRC which may help. In general terms, after the end of the Transition Period:

• Import VAT will not be due on imports to the UK from the Isle of Man as the Isle of Man is part of the UK’s VAT territory.
• The Channel Islands do not align with the UK on VAT and therefore import VAT will be due on imports to the UK from the Channel Islands.
• Both customs duty and import VAT are liable on imports from Gibraltar and the Overseas Territories.

However the owner may be eligible for Temporary Admission which currently allows importation on a temporary basis without customs duties or VAT needing to be paid. The criteria for temporary admission should be:

• the means of transport is registered outside the United Kingdom or where it is not registered, it is owned by a person established outside the United Kingdom and
• it is used by a person established outside of the United Kingdom.

As the Channel Islands has never been part of the EU for VAT purposes, visiting the remaining 27 EU member states for up to 18 months should remain possible under EU Temporary Admission arrangements.
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From this response, I gather that (whether my boat is VAT paid or not) I may well be charged VAT:

1. If I visit the UK without meeting the UK's Temporary Admission conditions; or
2. If I don’t meet the EU’s Temporary Admission arrangements, and visit the EU for more than 18 months, regardless of how many years it might take to achieve this limit

Sounds crazy so I must be misunderstanding something - am I?

 

[Keith-i]

I thought it was 18 months at any one time rather than in aggregate.

 

[guernseyman]

The detailed regulations are somewhat horrific, including guarantee of security of payment of VAT, should it become necessary.
However, most EU countries will not bother with those sorts of options - why would they drive visitors away?

Certainly it is 18 months per visit.

 

[jrudge]

You are non eu visiting. Youhave 18 months at a time.

 

[Piers]

You are non eu visiting. Youhave 18 months at a time.

So relieved! Thank you. Must remember to apply for a 'Temporary Admission Arrangement' before leaving Guernsey before starting a cruise.

 

[Hurricane]

I think there is a huge difference between "visiting" and "import".
Think about it.
How would ANY ship be able to dock if it had to be imported into the UK.
There has to be a method of "temporary visits" and, in the past, this has been the 18 month TA rule.
And, I believe, thats what its for.
IMO, as usual, the RYA aren't being very helpful here.
Your question was you VISITING the UK and they have prattled on with all the regs that we have been discussing on other threads.
RYA rant over

 

[jointventureII]

I'm from Jersey, working on board a Jersey flagged boat that spends most (..all) of it's time in Europe.

The 18 month TA scheme means you just need to exit the EU before the 18 month limit is up. E.g. this year we nipped over to Tunisia, returned and the 18 months restarts. There is no specification as to how much time needs to lapse between the 18 month periods - in our case it was less than 24 hours.