Buying a sailboat in EU & bringing to Northern Ireland? VAT implications?

[D4vy]

I don’t think this question has been asked before, at least if it had I can’t find it.

I’m a resident of Northern Ireland and wish to buy a EU VAT paid sailing boat in Norway.

Am I liable for vat or does ‘notice 8‘ which is very grey keep me exempt?

I can’t seem to find any evidence one way or another.

Thanks



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[Tranona]

Norway is not in the EU VAT area and NI is in the UK VAT area so any import from Norway will attract VAT.

However you are right to ask the question - it has been asked before (in relation to the EU) but there does not seem to be a definitive answer., maybe because nobody has tried it yet and reported what happened. The definitive answer, if there is one can only come from HMRC.

 

[D4vy]

I understand that Norway isn't in the EU but the boat I saw was EU Vat paid, as is a few others i'm looking at in Greece &Sweden.

There are many posts asking about buying an EU boat and bringing it to the UK, but in this case its definitely not the same as NI is its own entity and it has a special exemption from what I can read.

 

[lustyd]

You could campaign for a vote on joining the single market, otherwise yes pay the VAT.

 

[Tranona]

I understand that Norway isn't in the EU but the boat I saw was EU Vat paid, as is a few others i'm looking at in Greece &Sweden.

There are many posts asking about buying an EU boat and bringing it to the UK, but in this case its definitely not the same as NI is its own entity and it has a special exemption from what I can read.

If it is in Norway it is potentially NOT EU VAT paid. It can only retain that status if it returns to the EU under the same ownership as when it left. So if you bought it in Norway it would lose EU VAT status and you would have to pay VAT if you took it into the EU unless you were non resident in which case you could use it there under TA rules for a limited period, but not sell it.

You may well be right that NI has different rule but as I said it is folly to speculate. Only HMRC locally can tell you. My understanding (for what it is worth) is that the Framework does not specifically cover this scenario so all will depend on customs interpretation of whatever rules they think might cover it.

 

[harryalex]

I don’t think this question has been asked before, at least if it had I can’t find it.

I’m a resident of Northern Ireland and wish to buy a EU VAT paid sailing boat in Norway.

Am I liable for vat or does ‘notice 8‘ which is very grey keep me exempt?

I can’t seem to find any evidence one way or another.

Thanks



.

Glad you asked, I am also looking at something similar. Keen to follow this post.