Question to the HM Treasury:

To ask the Chancellor of the Exchequer, whether his Department plans to undertake a review of the charging of VAT on mooring fees for residents of houseboats.

Mooring fees on houseboats designed or adapted for use solely as a place of permanent habitation, which do not have the means of, and are not be capable of being readily adapted for self-propulsion, are VAT exempt.

Under the current EU VAT rules, there is no scope to extend the remit of these VAT reliefs for houseboats. Whilst the UK remains a member of the EU, it must comply with the rights and obligations that membership entails. This includes the application of EU VAT rules.