PARLIAMENTARY WRITTEN QUESTION
Boats: EU Countries (30 September 2020)

To ask the Chancellor of the Exchequer, if HM Revenue and Customs will publish guidance on whether recreational boaters will be liable to pay (a) VAT and (b) import duty in the event that their boat is outside the UK on 31 December 2020 and subsequently brought back to the UK.

Asked by:
James Wild (Conservative)

HMRC will publish updated guidance before the end of transition period on customs and VAT provisions pertaining to recreational boaters. The guidance will include conditions under which customs and VAT relief can be applied for boats outside the UK on 31 December 2020 and subsequently brought back to the UK.
Answered by:
Jesse Norman (Conservative)
9 October 2020