This part of GOV.UK is being rebuilt – find out what beta means

HMRC internal manual

VAT Land and Property

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.