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.