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Written question asked by Jim Fitzpatrick (Labour) on Monday, 2 September 2019, in the House of Commons. It was due for an answer on Wednesday, 4 September 2019. It was answered by Jesse Norman (Conservative) on Monday, 9 September 2019 on behalf of the Treasury.


Houseboats: VAT

Question

To ask the Chancellor of the Exchequer, whether his Department plans to undertake a review of the charging of VAT on mooring fees for residents of houseboats.

Answer

Mooring fees on houseboats designed or adapted for use solely as a place of permanent habitation, which do not have the means of, and are not be capable of being readily adapted for self-propulsion, are VAT exempt.

Under the current EU VAT rules, there is no scope to extend the remit of these VAT reliefs for houseboats. Whilst the UK remains a member of the EU, it must comply with the rights and obligations that membership entails. This includes the application of EU VAT rules.


Secondary information

Type
Written question
Reference
284873
Session
2017-19
Subjects
Fees and charges Houseboats VAT Reviews
Link
View this Written question on www.parliament.uk