Nordhavn 55 - Qualifying Ship for Zero-Rating VAT purposes (#727)

Expert Witness Services – Available from European Marine Services Ltd

Nordhavn 55 Expert Witness representation in respect of Qualifying ship for VAT purposes  Similar Vessel

We are currently representing a private client in respect of the following question ……..

HM Revenue & Customs – Qualifying ship for zero-rating VAT purposes per Value Added Tax Act 1995, Schedule 8, Group 8, Item 1 and legal note A1 (a)

A ‘qualifying ship’ is defined as a ship which is not less than 15 gross tons and is neither designed nor adapted for use for recreation or pleasure

Questions to be addressed:

2.2.1    Is the vessel designed exclusively for pleasure or recreational purposes

2.2.2    Does the vessel exceed the 15 gross ton HMRC stipulation

2.2.3    Do I believe that the vessel has been designed to use as a home

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For more information contact European Marine Services Ltd                                                (inc European Marine Surveys) 01603 327 123               www.europeanmarinesurveys.com