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Published 22.11.2014 | Author : admin | Category : Simple Boat Plans

If you have purchased a boat before you will appreciate that certain criteria must be met before you proceed with the purchase; you must have proof of ownership, knowledge of any charges against the boat and we recommend you commission a full survey. It is one of the exclusions - principally craft intended solely for racing plus other minor categories.
The EEA includes all EU States, their overseas territories and dependencies and Iceland and Norway. For the purpose of this notice, a pleasure craft is defined as a vessel which at the time of its arrival in the UK, or at the time of its departure from a port in the UK, is being used for private recreational purposes. EU residents should only use a vessel in the Community if it is VAT paid or 'deemed' VAT paid.
A registration document on its own does not prove the VAT status of the vessel, as there is no link in the UK between the registry of the vessel and the payment of VAT. Certain vessels that were in use as private pleasure craft prior to 1 January 1985 and were in the EU on 31 December 1992, may be deemed VAT paid under the Single Market transitional arrangements. After this date there were no further transitional arrangements agreed by the EU Commission for subsequent EU expansions. If you are unable to provide any of the above for used vessels kept in the UK you should, whilst cruising within the EU, carry a Bill of Sale (if applicable and between two private individuals in the UK).
When buying a used pleasure craft from any VAT registered business in the EU, you should make sure that the invoice shows separately any VAT which that business has charged to you on supply of the pleasure craft.
Vessels less than 12 metres long are potentially liable to customs duty when imported from outside the EU and all vessels designed or adapted for recreation or pleasure use are potentially liable to VAT. If you are temporarily importing your boat from outside the EU, it may qualify for relief from these charges as described in Section 5. If you are permanently importing the boat on transfer of your residence from outside the EU, it may qualify for the relief described in sub-section 3.15. For more information refer to Notice 236 Customs: Importing returned goods free of duty and tax.
If you are planning to buy a pleasure craft in the UK but intend to keep it permanently outside the Community, you may be eligible to purchase it VAT-free using the Sailaway Boat Scheme.
To obtain relief under this scheme, you will need to complete form VAT 436 which must be certified at the last point of departure from the EU.

If there is evidence to suggest a vessel has been purchased through such a scheme, HMRC may investigate with a view to recovering any unpaid VAT.
If you are purchasing a used pleasure craft which has previously been subject to a leasing or chartering arrangement you should be alert to the possibility that it might have been supplied through a VAT avoidance scheme. Where a company owned boat, on which VAT has been reclaimed, is sold, VAT must be charged on the full value of the sale. A common policy of most boat manufacturers is to prohibit dealers from publishing any price other than MSRP. Buyers and sellers using boatmatch are able to agree the best deals because our brokerage fees are so low.
In order to safeguard both buyers and sellers boatmatch closely monitors the sales process providing expert advice when necessary. As part of the contractual process, the buyer or his representative will need to establish who has title and to establish whether there are any charges against the boat, such as a marine mortgage. Please ensure that your surveyor is a member of a recognised professional body and has appropriate insurance.
Documentary evidence supporting this should be carried at all times as you may be asked by customs officials to provide evidence of your vessel's VAT status, either in the UK or in other Member States.
As Austria, Finland and Sweden joined the EU later, the relevant dates for vessels in these countries are 'in use' before 1 January 1987 and moored in EU on 31 December 1994.
Whilst this is not conclusive proof that VAT has been paid, it does indicate that the tax status is the responsibility of UK customs authorities.
If the invoice does not show VAT separately you may have difficulty in demonstrating that VAT has been paid.
However, there are provisions for this VAT to be relieved when an EU VAT paid vessel returns to the EU, refer to sub-section 3.4. The scheme does not apply to vessels which are for business use or which are exported in the normal way as cargo.
The schemes typically involve artificial leasing or chartering arrangements under which the user acquires a new pleasure craft which is claimed to have 'VAT paid' status while, in reality, paying no VAT (or a minimal amount of VAT).
It is also possible that interest and penalties may be charged in relation to any unpaid VAT.

Over the years Parker has established a reputation for building extremely high quality hulls ready for whatever you throw at it.
Parker boats have been tried and proven for over 30 years, and feature an extremely solid construction at a great value price. If there is no price listed for a new boat, it is because we are complying with the manufacturer's requirements. Join millions of people using Marketplace on Facebook and Oodle to find unique used boats for sale, Find Lowe Motor Boats for Sale on Oodle Marketplace. Our experienced brokers will closely monitor sales, provide qualified advice to buyer and seller, manage contracts and see every transaction through to a safe, secure and successful conclusion.
It is also advisable to contact the relevant authorities in the Member State you intend to visit, or their Embassy in the UK, to confirm what documentation will be required in advance of your voyage.
If you are buying from a business that does not charge VAT on the transaction or from a private individual in the EU and the seller states that VAT has previously been paid on the vessel, you should obtain evidence from the seller that VAT has previously been accounted for. If an EU VAT paid vessel leaves the EU, and whilst outside the EU it is sold, the new owner will, unless eligible for one of the reliefs described in this Notice, be liable to pay VAT if the vessel is brought back into the EU. The 1801 is the ultimate inshore boat, great from cruising rivers and doing watersports, to fishing on flats and in bays. Join millions of people using Marketplace on Facebook and Oodle to find unique used boats for sale, Search used Lowe boats for sale. The special edition hulls have a flatter bottom for easier access to shallow water, yet still maintain a soft and dry ride.
2200 Lowe Deck boat it is 158 horsepower inboard V6 Cobra motor eight passenger boat 704-791-9690. Some exceptions may apply to oversized and overweight items, as well as tires and hazardous materials. Search thousands of new and used power boats for sale by boat dealer, boat broker and private seller .

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