vat

I don't think proof is needed for pre-1985 boats. I did chase around a good few years ago and get an SAD (as it was called) by submitting yard lay-up bills, chandlery purchases etc to the special Customs outfit that had been set up in Brighton.

However, I think that provided you can show it is a 1984 model/manufacture, you need nothing more as it is assumed (now!) that VAT was paid.
 
This is a whole can of worms.

The RYA are liaising with HMC&E to try to find out exactly what the "problem" is , i.e. how many people are actually being hassled and by whom.

I am in the same boat, if you'll pardon the pun, and have looked into this quite a lot. These are the problems I have found :

1) There is no official way of proving how old your boat is. Various people have advised that a Surveyor's Report or a Builder's certificate "should suffice" but basically it is up to the inspecting official.

2) There is no official way of proving VAT has been paid and not subsequently reclaimed. The original invoice is "usually accepted as proof" but see the caveat in 1) . The French don't allow VAT refunds so this is why they are usually happy with an ORIGINAL invoice ( not a copy ).

3) According to some, A Bill Of Sale between two private UK individuals "should" ( see caveat ) indicate to foreign officials that the VAT status of the vessel ( if UK flagged ) is the responsibility of UK Customs - however, the French gawd bless 'em have a derogation stating that they alone determine VAT status of anything in their waters.

4) There used to be a form available from customs which could be waved at the French Douane, who are reportedly the people causing most problems, but the relevant department was closed some time ago.

5) It would be very easy to produce a fake certificate and very difficult for an inspecting official to prove it was a fake anyway /forums/images/graemlins/wink.gif


So there you have it. Or not.
 
Hi, when I bought my boat from Contest Brokerage in Holland I read on the papers that it was tax paid. Not until a phone call just prior to finalising the sale was I told it was 'tax exempt'! I was also told that this was no problem as it was built prior to 1984 and as long as it was in the EU in Dec 1992 it would be classed as 'Tax Exempt'. Yeah I know, I'm stupid, I bought the boat anyhow, even without any evidence it was in the EU in Dec 1992 but my heart was doing the talking. Dutch customs told me that they would consider the boat tax exempt and would be surprised if anyone else would not. I took that as a good sign. So, you need to find a buyer just like me. Shouldn't be hard to find one, when we walk onto any yacht brokerage pontoon our brains shrink to peanut size and our hearts are darting from boat to boat ten paces in front!
 
Another generally un-quoted piece of info is that VAT issues only begin with UK boats built post 1973, which is when we joined the EU. If you have a slightly more mature (pre-73) boat and a bit of paper to prove it then VAT status is not an issue.
 
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