Supplies of houseboats

By Tolley

The following Value Added Tax guidance note 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
  • Residential accommodation
  • Supply of a mooring
  • Supplying utilities to a houseboat
  • Supplies of houseboats as holiday accommodation
  • Supplies of parking provided with houseboats
  • Supplies of removable contents

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

Notice 701/20 ; De Voil Indirect Tax Service V4.275 (subscription sensitive); VATLP21600
What is a houseboat?

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

  • it has been designed or adapted for use solely as a place of permanent inhabitation
  • 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:

  • independently propelled
  • 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 t

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