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. Please Contact Us if you have a boat you are interested in selling, we would love to assist you! As a yacht for boat guys to drive themselves or offer for charter, the Lazzara 76 showed forward thinking in her layout and execution.
The accommodations are split into two areas with two staterooms forward and three amidships, preventing overcrowding in a single segment.
Off the saloon a circular staircase leads to a companionway and the centerpiece of the main accommodations section, the full-beam master with king berth. Lazzara’s two most popular options were the wide-body deckhouse and the highly sought-after skylounge flying bridge.
The flying bridge was built with either an open configuration or the aforementioned skylounge, while the open had a hardtop and helm station and was outfitted with the obligatory settees, tables, grills, refrigerator-freezer, and bar.

The skylounge flying bridge takes the space to luxurious levels by creating a richly appointed, enclosed, and climate-controlled helm and entertaining space. We spoke to three brokers who each had a Lazzara 76 listed online, and they each had plenty to offer about buying and selling these boats in today’s market. The 76 is powered by a pair of 1,150-horsepower MTU engines, the only available engine package. On either side of the engine-room access at the transom there are large garage-style doors.
There are a handful of 76s on the market, each with a different level of either refit or remodel. When one considers that many manufacturers are now offering series builds, the Lazzara 76 was really ahead of its time. When three major electronics companies roll out new radar technologies in the space of a month, there’s something going on. If you require further information on any of our secondhand boats please contact us quoting the boat referance number(s) from this page. They do not necessarily illustrate the actual boat for sale so please check with us for further specifications, pricing and actual images. 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. The six-head, five-stateroom layout is spectacular for either coastal or long-distance cruising. All appointments and joinery exude quality workmanship and functionality and seem to hold up well over the years. Of the 48 units produced, 30 were wide-bodies and 30 sported skylounges, though not all wide-bodies necessarily had the lounge.
Owners should evaluate that addition in relation to sacrificing the side decks and dual side doors flanking the lower helm (the starboard-side door remains on the wide-body model) that offers the operator and crew access to the decks from either side.

It’s billed as a country kitchen and is size-appropriate for a 76-foot yacht of this design.
The line of sight forward is terrific; the portside door on the walkaround model provides an ample view aft.
The main engines, two generators, and ship’s systems are easily serviced in the compartment that allows the captain to stand up while working. These are gateways to stowage compartments large enough for PWCs, dive gear, and water toys.
And many examples on the brokerage market seem to stand the test of time well, thanks to that build philosophy. We would ask the serious buyers visually inspect the boat and have a demonstration of the features and capabilities of this unique boat.
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.
His sons, Dick and Brad, founded the Tampa, Florida-based manufacturer in 1990 and they and their sons now carry on the tradition. It’s an unencumbered unit with a twin-berth forward and bunks to port, a study and, incredibly, two heads.
New owners can certainly update where needed with soft goods and appointments for a fresher, personal touch.
It easily supports a vast amount of seating on facing settees, a large dining table, and an entertainment center.
The forward bulkhead easily holds a full-size, side-by-side refrigerator and oven with stovetop.
De Wet Steyn cruises the Sea Journey at 1800 rpm and, depending upon load, finds the GPS display showing around 18 knots. Lazzara uses ISIS ship monitoring, which provides the operator vital information about the vessel on a display mounted at the helm. Buyers should closely look at their individual needs, and also look at comparably sized yachts in the marketplace. A forward bulkhead houses cabinetry and a bar; this bulkhead serves as a divider from the galley. There’s plenty of flat dashboard real estate to accept a refit of modern electronics and navigation equipment. While Azimut and Ferretti models in this size range give a nice turn of speed, their complexity may challenge the owner-operator.
Some exceptions may apply to oversized and overweight items, as well as tires and hazardous materials.

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