KINGFISHER 8
Well-known member
Before what date does 'proof of VAT paid' not apply, please? Or, I suppose - since what date has it mattered?
VAT!
- Thread starter KINGFISHER 8
- Start date
jamesjermain
Active member
VAT was introduced into the UK in 1972 but the creation of the single fiscal market in 1993 included an amnesty for yachts built on or before 31 December 1984 and this is the critical date. But a yacht built before that date must also have been in the EC on 31 December 1992 and 1 January 1993. This means that older yachts that were exported - with or without VAT paid - have to pay VAT when they are reimported today
KINGFISHER 8
Well-known member
Thanks James .... so my recently bought 1976er doesn't need the proof?
jamesjermain
Active member
Only partly correct. The boat will still need to have been in the country on the 1992/1993 dates and you will need proof of teh date of build of the yacht. This need not be the original invoice. Bills of Sale, yard bills, marina bills, even authenticated log books can be used. If you have sketchy information the thing to do is assemble enough bits of paper to form a convincing presumption of date of build.
As the thread on VAT and the RYA suggests, you can cross the Channel 100 times and never get asked or documents. On the otherhand, you can cross once, get the wrong jobs-worth and you will be frog-mached off to the nearest ATM before you can say 'derogation'.
As the thread on VAT and the RYA suggests, you can cross the Channel 100 times and never get asked or documents. On the otherhand, you can cross once, get the wrong jobs-worth and you will be frog-mached off to the nearest ATM before you can say 'derogation'.
KINGFISHER 8
Well-known member
Good thinking .... I'll have to get a little file together! Thanks again.
Moonshining
Active member
Hmmm. My MAB doesn't have any documentation beyond the bill of sale from the last but one owner to the bloke I bought it from.
Looks like I won't be risking a trip to the continong then!
Looks like I won't be risking a trip to the continong then!
jamesjermain
Active member
Actually, if you have a bill of sale between yourself and the last owner, you are in the clear. A sale between one UK subject and another is deemed to come under the jurisdiction of the country concerned so, in this case, if you are stopped in France you can produce the Bill of Sale and say the matter of VAT on the boat is for the UKCE and nothing to do with the French Customs.
Birdseye
Well-known member
[ QUOTE ]
Actually, if you have a bill of sale between yourself and the last owner, you are in the clear. A sale between one UK subject and another is deemed to come under the jurisdiction of the country concerned so, in this case, if you are stopped in France you can produce the Bill of Sale and say the matter of VAT on the boat is for the UKCE and nothing to do with the French Customs.
[/ QUOTE ]
And of course the French customs will say "sorry, we did not realise that" followed by "a quick alors, and off you go"
UK customs will confirm what James has said. However UK customs writ does not run in France. So its what French customs want that matters.
Actually, if you have a bill of sale between yourself and the last owner, you are in the clear. A sale between one UK subject and another is deemed to come under the jurisdiction of the country concerned so, in this case, if you are stopped in France you can produce the Bill of Sale and say the matter of VAT on the boat is for the UKCE and nothing to do with the French Customs.
[/ QUOTE ]
And of course the French customs will say "sorry, we did not realise that" followed by "a quick alors, and off you go"
UK customs will confirm what James has said. However UK customs writ does not run in France. So its what French customs want that matters.