Published: 19 October 18

Zero rating for disability – following a recent query we have delved into this subject with HMRC, and it has consulted with its Charities department – so we have written a detailed guidance note on this, which is in the ABYA website Members’ area. The critical feature is that the adaptions must be substantial and permanent. That means a few handholds and tethers that can easily be removed are not adequate for the boat to be zero rated for VAT. Boats subsequently purchased by able-bodied owners will have to have VAT paid. Work to fit adaptions for the disabled customer may be zero rated. If you come across a zero rated boat, please refer to the guidance note for full details.

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