The UK’s Royal Yachting Association (RYA) has launched a Brexit update which provides a summary of the changes which will affect UK recreational boating as the rules change in January 2021.

The RYA considers that in excess of 30,000 of UK boaters that sail to Europe could be impacted by VAT and Customs regulations which will be applied retrospectively. Also, the association refers to advice from HMRC – the UK customs and tax authority – as being ‘inconsistent’.

In a press notice, the RYA explained that immediately following the 2016 EU Referendum, it started to assess the issues and implications for the recreational boating sector arising out of Brexit. It became clear that there will be complex Customs and VAT implications for some boat owners. Those spending long periods in Europe will become subject to Schengen Area rules and there will be new border control regimes, both in the UK and the EU’s 27 member countries.

There is also the need to understand the changing situation for recognised training centres and instructors working in the EU. The RYA says it has pursued a programme of representational activity to continually engage with politicians and government officials to try to get answers to the many questions raised by members and stakeholders.

The outcome of this is ‘Brexit – Where Things Stand for Recreational Boating’ which overviews the work that the RYA has been doing to bring clarity and details the current RYA position on each issue.

“We have all followed the latest drama of the trade deal negotiations on the daily news recently, but the reality is that sectoral issues have not featured in the high-level discussions involving politicians and negotiators on both sides,” says RYA director of external affairs, Howard Pridding.

“That is why the RYA has endeavoured to seek answers from government officials on the key issues for boaters,” he adds. “As 2020 draws to a close, we have put all that we know together in one document on our website. The early months of 2021 are going to deliver uncertainty and many challenges as we enter a post-Brexit era. The RYA government affairs team will be continuing to represent members’ interests and strive to find the clarity that is currently lacking in many areas and we will keep members informed of developments through our website and RYA social media channels.”

As to HMRC it has recently issued ’HMRC – Notice 8: Sailing your pleasure craft to and from the UK’. This notice advises boat owners to always carry documentary evidence supporting VAT status at all times. Post-Brexit, HMRC suggests that boat owners may be asked by Customs officials in other countries to provide evidence of a vessel’s UK VAT status.

HMRC recommends that such evidence includes an original invoice or receipt, to show that VAT was paid on purchase. If an owner built the boat themselves, they’ll need to have invoices for materials used in the construction to hand.