Keeping an EU Boat in Southern Ireland & visiting the UK

[jonrarit]

I have boat in greece. She is UK registered and has EU tax paid status as she has been in the EU since new (2018)

I am aware that if I bring her to the UK then I will need to pay the VAT again however my question is two fold.

What would the implications and/or restrictions in moving her to a permanent berth in Southern Ireland?

Also

What would the implications and/or restrictions in visiting the UK (West of Scotland) from that berth in southern ireland for a few weeks of the year then returning her to the Ireland berth

Thanks in advance

 

[Irish Rover]

I have boat in greece. She is UK registered and has EU tax paid status as she has been in the EU since new (2018)

I am aware that if I bring her to the UK then I will need to pay the VAT again however my question is two fold.

What would the implications and/or restrictions in moving her to a permanent berth in Southern Ireland?

Also

What would the implications and/or restrictions in visiting the UK (West of Scotland) from that berth in southern ireland for a few weeks of the year then returning her to the Ireland berth

Thanks in advance

Most important factor - where are you resident?

 

[jonrarit]

Sorry should have said I am resident in the UK (Scotland)

 

[Irish Rover]

Sorry should have said I am resident in the UK (Scotland)

Then you will not be able to bring the boat to the UK without paying the VAT.

 

[Irish Rover]

Then you will not be able to bring the boat to the UK without paying the VAT.

Actually I probably should have more correctly said you won't be able to bring it to GB without paying the tax.

 

[jonrarit]

Is it really that simple? Is there a period of grace before the VAT needs to be paid or is there some provision for yachts to "visit" say 30/90/180 days whatever then leave again before the VAT is due?

 

[Irish Rover]

Is it really that simple? Is there a period of grace before the VAT needs to be paid or is there some provision for yachts to "visit" say 30/90/180 days whatever then leave again before the VAT is due?

I'm pretty sure the answer is a simple no. VAT is due on importation ie on entry. There are some exceptions I believe to facilitate maintenance or sale but these wouldn't cover what you want to do.

 

[dunedin]

Is it really that simple? Is there a period of grace before the VAT needs to be paid or is there some provision for yachts to "visit" say 30/90/180 days whatever then leave again before the VAT is due?

Not for UK (GB) residents

 

[stephanies]

I have a similar issue- I bought a sportsboat new in the US-where US taxes were paid. Imported it into the EU to my house in Spain-when all taxes were paid - and it was CE certified and UK flagged. I was going to bring it back to the UK to sell but really don't fancy paying taxes for a third time. Uk boats go to fro from the UK to the EU for holiday trips- is any one really going to notice my UK flagged boat being "returned" to the UK? Only a low value £25K 7M Speedboat. Or sell it within the EU??? Hmmm........

 

[Tranona]

I have a similar issue- I bought a sportsboat new in the US-where US taxes were paid. Imported it into the EU to my house in Spain-when all taxes were paid - and it was CE certified and UK flagged. I was going to bring it back to the UK to sell but really don't fancy paying taxes for a third time. Uk boats go to fro from the UK to the EU for holiday trips- is any one really going to notice my UK flagged boat being "returned" to the UK? Only a low value £25K 7M Speedboat. Or sell it within the EU??? Hmmm........

By law you have to declare the boat on entry to the UK and it is a criminal offence to not say it is EU VAT paid. This applies to all the short term holidaymakers as well even if they haave a UK flag. Of course you could ignore the law and sneak in with the risk of being spotted by border Force, but then you will have great difficulty in finding a buyer for an illegally imported boat.
So sell it in the EU making sure that you can provide the buyer with evidence of EU VAT payment and certification.

 

[Gustywinds]

Confirming what the others say, if you are U.K. resident and bring in a boat from the EU, you have to pay VAT on entry.
I have dual British/Irish nationality and my boat is NL registered. I can’t bring it into U.K. unless I change my normal place of residency to Ireland or other EU country. NI doesn’t work ( I have a rental property in Belfast I could use and that worked to get an Irish Euro bank account but HMRC are more stringent).

 

[Irish Rover]

Confirming what the others say, if you are U.K. resident and bring in a boat from the EU, you have to pay VAT on entry.
I have dual British/Irish nationality and my boat is NL registered. I can’t bring it into U.K. unless I change my normal place of residency to Ireland or other EU country. NI doesn’t work ( I have a rental property in Belfast I could use and that worked to get an Irish Euro bank account but HMRC are more stringent).

Yeah, you can skirt around the legalities of residence for various purposes like bank accounts, driving licence, boat registration etc, but when it comes to liability or exemption from taxes or excise then strict rules apply and there are few, if any, grey areas.

 

[st599]

Is there a period of grace before the VAT needs to be paid or is there some provision for yachts to "visit" say 30/90/180 days whatever then leave again before the VAT is due?

Nope. Tax is due immediately, you may also find out that it doesn't meet UK RCR and be required to update it.

 

[lustyd]

it is a criminal offence to not say it is EU VAT paid

This is not correct. The UK have no interest whatsoever in whether you’ve paid tax elsewhere, they care whether the tax has been paid in the UK.

 

[Tranona]

This is not correct. The UK have no interest whatsoever in whether you’ve paid tax elsewhere, they care whether the tax has been paid in the UK.

The poster was talking about bringing the EU VAT paid boat to the UK to sell (and maybe sneaking it in) without paying VAT. That is what I was responding to - and it would be a crimiinal offence. Nothing to do with whether taxes were paid elsewhere.

 

[ashtead]

If you want to keep in Eire generally would not Irish residency be useful here? Seems simplest solution surely ?

 

[Gustywinds]

If you want to keep in Eire generally would not Irish residency be useful here? Seems simplest solution surely ?

How is he going to get Irish residency? Buying a proeprty in Ireland and going through the process to be resident (assuming he is not dual citizen) will be a lot more expensive than paying VAT

 

[ashtead]

It just seemed possible the OP might have existing interests in Eire if looking to keep a vessel there ?

 

[lustyd]

The poster was talking about bringing the EU VAT paid boat to the UK to sell (and maybe sneaking it in) without paying VAT. That is what I was responding to - and it would be a crimiinal offence. Nothing to do with whether taxes were paid elsewhere.

I was responding to your assertion that the UK consider it an offence to not mention EU VAT status. Perhaps you meant UK.

 

[Tranona]

I was responding to your assertion that the UK consider it an offence to not mention EU VAT status. Perhaps you meant UK.

Sorry, re-read it. Bit of brain fade and I could have worded it better because I intended to convey the offence is not declaring a boat on entry if he is a UK resident. That applies irrespective of whether taxes have been paid elsewhere.