Question to the HM Treasury:

To ask the Chancellor of the Exchequer, if, after the transition period, he will extend import duty relief to pleasure craft with UK VAT-paid status which have been purchased in the EU but which have not yet been located in the UK.

Pleasure craft returning to the UK at the end of the transition period will be able to claim the Returned Goods Relief (RGR) for customs duty and import VAT, subject to all conditions for the relief being met. From 1 January 2021 in order to qualify for RGR goods must have previously been located in the UK. The Government has extended the eligibility conditions for RGR to take account of the situation faced by owners of pleasure craft. The normal three year time limit for returning goods to the UK has been extended so that goods can benefit from RGR if they return to the UK by 31 December 2021 and meet the conditions for relief.