Capital goods scheme

Designed for recreation or pleasure

Handicapped persons

Handicapped persons, designed or adapted for


Higher rate VAT

Couplings and winches

Sale of vessel designed for use for recreation or pleasure

Margin scheme

Mooring facilities

Mooring or storage of, grant of facilities

New means of transport

Pleasure, temporary importations, relief

Restoration of patrol boats, business activity

Second-hand scheme

Second-hand, re-fitting and subsequent sale



Conversion of tug

Replica Dutch barge