Supplies of houseboats

Produced by Tolley

The following Value Added Tax guidance note Produced by Tolley provides comprehensive and up to date tax information covering:

  • Supplies of houseboats
  • What is a houseboat?
  • Selling a houseboat
  • Other supplies connected with the houseboat
  • Delivery, siting and connection charges
  • Delivering and loading / unloading charges
  • Residential accommodation
  • Supply of a mooring
  • Supplying utilities to a houseboat
  • Supplies of houseboats as holiday accommodation
  • More...

Supplies of houseboats

This guidance note provides an overview of the VAT treatment of houseboats.

What is a houseboat?

From a VAT perspective, a houseboat is a floating structure which meets the following criteria:

  1. it has been designed or adapted for use solely as a place of permanent inhabitation

  2. it does not have the means of, and is not capable of being readily adapted for, self-propulsion

Self propulsion means a vessel that is either:

  1. independently propelled

  2. not independently propelled but could be readily adapted by installing an engine, propeller or mast, etc to be capable of 'self-propulsion'

Therefore, it is unlikely that HMRC would consider that a yacht, narrow boat or a barge would be a houseboat for VAT purposes because they could be readily adapted for self-propulsion.

Selling a houseboat

If a business sells a houseboat or it is let on hire for

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