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Provision of mooring facilities

The provision of facilities for mooring, berthing or storage of a ship or boat, or for housing or storage of an aircraft, is normally a standard rated supply under item 1 (k). However, if a boat qualifies as a ‘houseboat� under the definition given at Item 2, Group 9, Schedule 8, VAT Act 1994, mooring facilities will be exempt. Mooring for a ‘qualifying ship� may be zero rated - see .

and section 21 give further details concerning supplies made in connection with houseboats.