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HMRC internal manual

VAT Registration

Voluntary registration: particular trade sectors: canal and other boats and aircraft

If the application is in respect of the chartering of canal boats, or other boats or aircraft, through a charter company, deal with it in accordance with VBNB2000. (External users can access this guidance at

If the applicant claims to be buying, building or renovating a boat or aircraft for eventual resale, or direct hire or charter, check such claims closely. Experience has shown that many such applicants are, in effect, seeking registration to enable them to enjoy a ‘VAT- free hobby’.