– see also Ships; Pleasure boats; Caravans and houseboats

Capital goods scheme

– see Capital goods scheme

Designed for recreation or pleasure

Commentary – Indirect Tax Reporter ¶22-275

Handicapped persons

Commentary – Indirect Tax Reporter ¶50-345 ; Indirect Tax Reporter ¶50-385 ; Indirect Tax Reporter ¶50-495
HMRC Guidance – VAT Information Sheet 07/01

Handicapped persons, designed or adapted for

Generally

Legislation/Regulatory – VATA94 Sch. 8, Grp. 12, item 2(i), Note (5D), (5E)

Higher rate VAT

Couplings and winches

Case Law – Customs and Excise Commissioners v. Mechanical Services (Trailer Engineers) Ltd. (1977) 1 BVC 131 ; Customs and Excise Commissioners v. Mechanical Services (Trailer Engineers) Ltd. (1978) 1 BVC 224

Sale of vessel designed for use for recreation or pleasure

Case Law – (1979) 1 BVC 1,111

Margin scheme

– see Margin schemes

Mooring facilities

Case Law – (1984) 2 BVC 205,067

Mooring or storage of, grant of facilities

Legislation/Regulatory – VATA94 Sch. 9, Grp. 1, item 1(k)

Mooring or storage, standard-rating

Case law

Commentary – Indirect Tax Reporter ¶34-932

New means of transport

– see New means of transport (NMT)

Pleasure, temporary importations, relief

Commentary – Indirect Tax Reporter ¶63-820

Restoration of patrol boats, business activity

Commentary – Indirect Tax Reporter ¶10-885

Second-hand scheme

– see Second-hand goods scheme

Second-hand, re-fitting and subsequent sale

Case Law – Wyvern Shipping Co. Limited v. Customs and Excise Commissioners. (1978) 1 BVC 151

Trips

Commentary – Indirect Tax Reporter ¶22-400
HMRC Guidance – Notice 709/5

Zero-rating

Conversion of tug

Case Law – A & P Appledore (Falmouth) Ltd. [1992] BVC 832

Replica Dutch barge

Case Law – Revenue and Customs Commissioners v Stone (). [2008] BVC 635