Part 1. ALL yachts berthed in UK with EU VAT paid status become non-paid at midnight on the 31st Dec 2020. They can however enter EU waters under “Temporary Importation Rule” for up to 18 months. All U.K. flagged boats in the EU on that date retain their VAT paid status BUT lose

Part 2. that status if they return to U.K. three years after they first left. I’m not sure how enforcement will work.

However, there is a big silver lining to this dilemma. Why pay VAT in the U.K. and/or the EU if your intention is to sail within the Mediterranean? As long as

Part 3. the yacht leaves EU waters to reset the VAT clock before the 18 months are up. Of course VAT is not payable if you plan to sail away from U.K. or the EU. The place to buy attractively priced BRITISH registered yachts without VAT is #Gibraltar. Contact Boatshed GIbraltar

Part 4. at https://gibraltar.boatshed.com/index.php  to see what is available.