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HMRC internal manual

VAT Sailaway Boat Scheme

Assurance procedures: risks

Several potential risks are apparent when vessels are supplied under the Sailaway Boat Scheme:

  • Suppliers zero-rating sales without receipt and retention of correct evidence of export.
  • Supplies not notified to the Personal Transport Unit at Dover.
  • Vessels used for commercial purposes. The scheme is only available for private purchasers - commercial purchasers are specifically excluded.

If there are any grounds for suspicion a reference should be made to the Dover PTU or the export officer at the point of departure from the EC.