You dont need nowt for holiday. Cant see anyone ever asking. Might do if you come to sell it. But apart from that, I doubt any one would even care if you were here or not.
Strongly suggest you contact customs and excise first and complete their paperwork. There is a fair chance of being stopped by them on entering UK waters and not having the correct paperwork may result in a VERY thorough search of you boat and CREW just for starters. There are strict time limits on how long boat can stay in UK waters but I forget how long. My advice is not to mess with customs - they can give you serious grief.
I've been coming in and out of british waterways (12 mile limit) or whatever. Never seen a customs, never asked and I've never been bothered. Never filled forms in. Whether its been France, Ierland. or Channel Isles. It dont matter whether vat is paid or not if just visiting. Different matter if staying, I'll admit. But who knows Or cares!!
In theory, unless you are a non-EU resident, you would be liable to pay the VAT in the first country in the EU that you visit. In practice, like Haydn says, nobody ever checks so you would have to be very unlucky to be boarded by Customs
Hang on Deleted User! You are not liable to vat in the first eu country that you visit, otherwise every yank landing at heathrow would have to pay vat on their camera and briefcase. You are only liable if you permanently import the boat. Customs do use a rule of thumb which is that being in the country 6months counts as permanent import, so you would need massively strong evidence to beat them on that one. But for a holiday you will be fine.
I agree, no-one ever checks in practice. In the solent I was never asked for passport or other docs, whether arriving in France or the UK or Channel Islands
In the med they track you more carefully, using computerised radar. It is common there for CG to call "ship in position XX on bearing XX approx speed XX" and then if you listen in on 72 or whatever they interrogate re port of depart, destination, people on board, cargo, etc etc
Exactly, jfm. Yanks are non-EU residents. I did qualify what I said with 'unless you are a non-EU resident'
I am assuming that Doffy, as he appears to live in Suffolk, is an EU resident. A while ago, I looked at buying an ex VAT boat in Jersey and mooring it there permanently. As an EU resident, I could avoid paying the VAT on the boat provided I stayed out of EU ie. in Channel Islands but the first time I visited the UK or France with the boat, VAT is due
I believe that there is a 6 month exemption for non-EU residents which is how Channel Islanders manage to visit France and UK with their ex VAT boats
I do have a nigerian residence permit, so technically non resisdent. As I am only home for less than the alloted time per year. I am thinking of the jersey route. Thanks i will enquire with HMCE
Private use by a person established within the EU may only be permitted as follows:
Vessel Allowable use Period for re-export
Used by a natural person
established in the EU, on
the instruction of the
registration holder, the
holder being in the EU
at the time of use.
Occasional private use When the registration holder
leaves the EU and within
18 months
Doffy your quote above is spot on, at least it is from Customs practice notes, it is not strictly speaking the law. An EU person can moor a boat in say Jersey, and sail it to the UK without paying VAT. To this, I think all you need (if Customs insist) is a personal VAT registration. Then you fulfill the requirements. I dont know what advice mike got when he looked at Jersey, but perhaps this structure was not put to him?
The fundamental basis on which VAT is charged is the consumption of goods and services inside the EU. It is not charged by reference to whether someone is an EU resident. That is enshrined in European law. If a UK person moors a boat in Jersey, and occasionally sails it to UK in private use, then it is not being consumed in the UK. So no VAT. Everything else is administrative based law that is designed to assist customs in enforcement.
Anyway, if you dont live in EU for >6months/year, you are not established in EU, so it is even easier for you. You just are not liable if the boat is not permanently imported into the EU