SolvedVSWB3010 | Operation of the scheme: The conditions of the scheme
From HM Revenue & Customs · VAT Sailaway Boat Scheme
Certain conditions must be met by private individuals purchasing vessels under the scheme and by businesses supplying vessels.
Purchasers
Notice 703/2, Section 4 sets out the role and responsibilities of the customer purchasing a boat.
Suppliers
Notice 703/2, Section 3 sets out the role and responsibilities of the supplier selling a boat.