Houseboats — sale or let out on hire
VAT treatment0%
What this means for your business
- Charging VAT
- VAT is charged, but at a rate of 0% (zero-rated).
- Reclaiming VAT
- Even though no VAT is added to the price, VAT paid on related costs can still normally be reclaimed as input tax.
Official guidanceBut holiday accommodation let in a moored houseboat is standard-rated — VAT Notice 701/20 (opens in a new tab)