Disabled, VAT and yachts?

taz

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I did a search but couldn`t find anything, so here goes:

I bought my disabled Mother a new motorhome in 95 and it was imported from Italy. As it was a leisure vehicle for a disabled person I(she) didn`t have to pay the VAT.

1) Does this apply to yachts?
2) Are there any forumites who have experience of buying a yacht and the VAT issues
 
I did a search but couldn`t find anything, so here goes:

I bought my disabled Mother a new motorhome in 95 and it was imported from Italy. As it was a leisure vehicle for a disabled person I(she) didn`t have to pay the VAT.

1) Does this apply to yachts?
2) Are there any forumites who have experience of buying a yacht and the VAT issues
Look here. Boats can be VAT free but only if designed solely for the use of disabled, whatever that means. http://www.hmrc.gov.uk/vat/sectors/consumers/disabled.htm#1
 
You may have trouble

You will have to try and convince HMRC that it is solely for the use of a disabled person and explain how you are going to fit the stair lift etc. Good Luck you may need it :rolleyes:

You may be better with the ( Chronically Sick ) bit . Convince the Doc you are really ill . Plenty of makeup ( White ) etc. Get your Chronic Sick diagnosis and go for it .
 
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You will have to try and convince HMRC that it is solely for the use of a disabled person and explain how you are going to fit the stair lift etc. Good Luck you may need it :rolleyes:

You may be better with the ( Chronically Sick ) bit . Convince the Doc you are really ill . Plenty of makeup ( White ) etc. Get your Chronic Sick diagnosis and go for it .

I think you`ve got it wrong somehow. I am not trying to get out of paying VAT, and to insinuate I am trying to defraud the HMRC is out of order imo. Also there are disabilities that don`t require stairlifts, or is this your attempt at humour?

In reply to the other posters, I am interested in the incentives available to the less able bodied sailors out there and how they would adapt the boat for their individual needs. When I bought the motorhome I had to have some, but not many alterations made to qualify for the zero VAT.
 
I bought my disabled Mother a new motorhome in 95 and it was imported from Italy. As it was a leisure vehicle for a disabled person I(she) didn`t have to pay the VAT.

1) Does this apply to yachts?
2) Are there any forumites who have experience of buying a yacht and the VAT issues

This document (www.hmrc.gov.uk/menus/extra-stat-con-tn.pdf) contains the text:
"Zero-rating of motor vehicles adapted after initial supply....
Zero-rating of parts and accessories for boats supplied for disabled people"
which on the face of it seems to suggest that mods/accessories on boats may be zero-rated but not the boats themselves, but goes on to say that the concession will anyway be withdrawn next year.

However, the document continues thus:
"VAT zero-rating is however available on the supply of:
boats that are designed or substantially and permanently adapted for the domestic or personal use of disabled persons;
parts and accessories that are used in connection with repairs or maintenance to qualifying boats;
and parts and accessories that are included as part of the single supply of qualifying boats.
Further advice: If you have any questions about this change, please contact Roger Blake on 020 7147 2782 (email: roger.blake@hmrc.gsi.gov.uk) or Toyin Olaiya on 020 7147 0351 (email: oluwatoyin.olaiya@hmrc.gsi.gov.uk)."

Suggest you drop Rog or Toyin an e-mail.
Good luck.
 
Thanks for the reply.....it makes for an interesting read.

When I bought the motorhome all it needed was a ramp fitting(for the zero VAT) although my mother didn`t need it as she could manage the few steps.
 
Thre is a huge range of adaptations to make boats suitable for the disabled. On the one hand we have a 'wheelyboat' which is like a landing craft with ramp for wheelchair access: that is 100% for disabled use. On the other hand our Drascombe has just a couple of clamping tracks for a wheelchair and seats with armrests that we lash in place.

We are about to get a dinghy with midship seating and controls led to hand or foot operation, again 100% adapted. I have seen a big cat built for disabled use that has a wheelchair ramp running from the cockpit to the mast. YM showed a boat with a fold-out section of topside for disabled access from a pontoon.

One difficulty you may find is that in all these cases able-bodied people can use them as well. I'm sure the authorities would be on the lookout for a supposedly disabled-friendly boat that was just being used to avoid VAT and was going to be used by ordinary sailors.

Next question - were you thinking about doing it or were you just enquiring out of interest?
 
Thre is a huge range of adaptations to make boats suitable for the disabled. On the one hand we have a 'wheelyboat' which is like a landing craft with ramp for wheelchair access: that is 100% for disabled use. On the other hand our Drascombe has just a couple of clamping tracks for a wheelchair and seats with armrests that we lash in place.

We are about to get a dinghy with midship seating and controls led to hand or foot operation, again 100% adapted. I have seen a big cat built for disabled use that has a wheelchair ramp running from the cockpit to the mast. YM showed a boat with a fold-out section of topside for disabled access from a pontoon.

One difficulty you may find is that in all these cases able-bodied people can use them as well. I'm sure the authorities would be on the lookout for a supposedly disabled-friendly boat that was just being used to avoid VAT and was going to be used by ordinary sailors.

Next question - were you thinking about doing it or were you just enquiring out of interest?

It`s purely out of interest, I have no need to avoid the VAT nor inclination.........maybe I could put it through as a business expense....nah I`ll leave that.lol

I`m just interested in the benefits and incentives to attract the disabled adventurer to yachting.
 
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