Commentary

V4.113L Supplies in relation to land excluded from exemption—mooring or storing a ship, boat or vessel

Part V4 Exemption, zero-rating and reduced rates

V4.113L Supplies in relation to land excluded from exemption—mooring or storing a ship, boat or vessel

V4.113L Supplies in relation to land excluded from exemption—mooring or storing a ship, boat or vessel

The grant of facilities for the mooring, anchoring, berthing or storage of a ship, boat or vessel is excluded from exemption1. Granting a right to occupy a plot of land abutting a canal specially dredged to accommodate boats falls within this provision (ie the grant is standard-rated) if the tenant is allowed to moor a boat alongside the plot – whether or not he actually does so and whether or not he owns the ground tackle – except where the grant expressly prohibits such

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