Capital goods scheme

Designed for recreation or pleasure

Disposal by mortgagee

Handicapped persons

Handicapped persons, designed or adapted for

Generally

Higher rate VAT

Couplings and winches

Sale of vessel designed for use for recreation or pleasure

Margin scheme

Marine mortgage, meaning

Mooring facilities

Mooring or storage of, grant of facilities

Mooring or storage, standard-rating

Case law

New means of transport

Pleasure, temporary importations, relief

Restoration of patrol boats, business activity

Sailaway boats scheme (SBS)

Time limits for zero-rating

Withdrawn ESC for UK residents

Second-hand scheme

Second-hand, re-fitting and subsequent sale

Trips

Zero-rating

Conversion of tug

Replica Dutch barge