Boat Type | Boat Length |
% of deemed time spent within EU | VAT Charge |
|||
Motor Boats |
Above 65 meters | 10% | 1.9% | |||
45.01 – 65 meters | 15% | 2.85% | ||||
24.01 – 45 meters | 20% | 3.8% | ||||
14.01 – 24 meters | 30% | 5.7% | ||||
8.01 – 14 meters | 50% | 9.5% | ||||
8 meters and below | 60% | 11.4% | ||||
Sailing Boats |
Above 65 meters | 10% | 1.9% | |||
45.01 – 65 meters | 15% | 2.85% | ||||
24.01 – 45 meters | 20% | 3.8% | ||||
20.01 – 24 meters | 30% | 5.7% | ||||
10.01 – 20 meters | 50% | 9.5% | ||||
10 meters and below | 60% | 11.4% |