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HMRC internal manual

VAT Land and Property

HM Revenue & Customs
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Mooring and aircraft storage (Item 1k)

Provision of mooring facilities

The provision of facilities for mooring, berthing or storage of a ship or boat, or for housing or storage of an aircraft, is normally a standard rated supply under item 1 (k). However, if a boat qualifies as a ‘houseboat’ under the definition given at Item 2, Group 9, Schedule 8, VAT Act 1994, mooring facilities will be exempt. Mooring for a ‘qualifying ship’ may be zero rated - see Notice 744C Ships, aircraft and associated services.

Notice 701/20 Caravans and houseboats and section 21 give further details concerning supplies made in connection with houseboats.