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HMRC internal manual

VAT Transport

Ships designed or adapted for recreation or pleasure: other reliefs for boats

There is a specific relief for houseboats without engines in the VAT Act 1994, Schedule 8, Group 9. For guidance on the relief under this group, see VATLP -VAT Land and Property and Notice 701/20 Caravans and houseboats.

Boats which are designed or substantially and permanently adapted for use by handicapped people may be zero-rated under Schedule 8, Group 12: see VRDP - VAT relief for disabled people and Notice 701/7, VAT reliefs for disabled people.