# Value Added Tax Act 1994, Paragraph 9: Residential houseboats


(1) An option to tax has no effect in relation to any grant made in relation to facilities for the mooring of a residential houseboat.
“Mooring” includes anchoring or berthing.
(2) In this paragraph—
(a) “houseboat” means a houseboat within the meaning of Group 9 of Schedule 8, and
(b) a houseboat is not a residential houseboat if residence in it throughout the year is prevented by the terms of a covenant, statutory planning consent or similar permission.

---
Source: https://www.legislation.gov.uk/ukpga/1994/23/schedule/10/paragraph/9 (the official version)
Page: https://openlegislation.uk/value-added-tax-act-1994/schedule-10/paragraph-9
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.