ROI to NI Boat import

[Saltburn]

I have lived in Northern Ireland for 3 years after moving from the South. I brought my 30' sailboat (on a trailer) 2 years ago, didn't declare it but have it insured here. No CE mark that I am aware of. EU VAT paid.
Can I sell it now in the UK/NI or is there a minimum time period and declaration required?
Or am I best sell it back in ROI?

 

[dgadee]

I've emailed you the email address of the HMRC person to contact. I suspect the answer is that it is now a NI/GB boat - brought as personal possessions as you moved to the north. If you want, I can also give you the Irish contact email address.

 

[dunedin]

I suspect nobody, including British HMRC, really knows the answer to that one, as too complex!
(Just like after more than 100 years there is no agreed line of the ROI / NI border within Carlingford Lough - still being debated apparently.)

If I were to guess your boat still has EU Union Goods status, and is still treated as EU VAT paid, - and fine in NI VAT wise - due to NI’s oddball situation.
But probably technically does not have UK VAT status so technically may need to pay UK VAT if brought to GB (Scotland, Wales & England).
Materiality may depend on boat value. So probably best to have full openness on paperwork history with any buyer.
A £5k old boat crossing the North Channel probably not a huge issue, and worst case exposure amount less than any legal fees to have a legal fight with you later. But a £100k boat might end up messy if challenged by GB HMRC - or new buyer trying to sell.
PS. Note the “guess” statement above - I am not an expert so check with an expert, if you can find one.

 

[The Q]

When I brought back my boat from Saudi, I was told it had to be 5 years in the UK of personal ownership to be tax free..
But it may have changed and of course no vat was paid anywhere..

Relaunching for the season on Saturday 24 years after return, I think it now qualifies!!!.

 

[Beneteau381]

I have lived in Northern Ireland for 3 years after moving from the South. I brought my 30' sailboat (on a trailer) 2 years ago, didn't declare it but have it insured here. No CE mark that I am aware of. EU VAT paid.
Can I sell it now in the UK/NI or is there a minimum time period and declaration required?
Or am I best sell it back in ROI?

Just get on with life, dunna worry, put it up for sale.

 

[dgadee]

Just get on with life, dunna worry, put it up for sale.

Depends on price. Buyers may worry about tax if it is an expensive boat.