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HMRC internal manual

VAT Sailaway Boat Scheme

Scope of VSWB

VAT manuals are the main reference material on VAT for people in HM Revenue and Customs. They outline formal procedures and work systems and give managers and staff the Department’s rules and guidelines and general advice on interpreting them. Businesses should not rely on them to calculate their taxes and duties.

VSWB provides information and guidelines on the VAT treatment of private pleasure craft supplied to private individuals to be sailed away to a destination outside the European Community (EC).

It should be read in conjunction with VAT Notice 703/2 - Sailaway boats supplied for export outside the EC. This notice specifies the conditions which must be met by suppliers before they can zero-rate the sale and by purchasers intending to personally export the boat from the EC.