EU citizen buying an EU boat and bringing to England.

[ST840]

Rather than crash somebody else's thread, I thought I'd ask this question separately.
My wife has an EU passport (she is a Czech national), if she purchases a boat in the EU and then brings it back to England, will she be liable for UK vat?
Thanks

 

[st599]

The issue is residency, not citizenship. If she's a uk resident, she'll be liable to VAT on import and, as importer, will need to prove UKCA compliance (if it's after the cut off date)