Schedule 10, Part 1, paragraph 9

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. In this paragraph— “houseboat” means a houseboat within the meaning of Group 9 of Schedule 8, and 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.

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Source: legislation.gov.uk · retrieved 2026-07-28