Rivers only Licence? - C&RT owe you a refund May 24, 2019 5:13:22 GMT
Post by TonyDunkley on May 24, 2019 5:13:22 GMT
Over on CWDF last Wednesday, someone raised the question as to whether the fee boaters pay for C&RT's ''Rivers only Licence" really is a 'Licence' fee or if in truth it's simply a 'Registration' fee which, like the EA's boat Registration fees, is NOT subject to having VAT charged on it. The CWDF thread has lost sight of the original question and wandered off into discussing how VAT works and is applied to monetary transactions in general, . . . . so let's see if TB can make a better job of educating C&RT's river based/using customers about how much they're owed in VAT refunds !
The answer to the 'Licence or Registration' question is a resounding and emphatic NO, it's NOT 'Licence' fee, . . it is simply a Registration fee which is NOT subject to having VAT slapped on top of it. Since BW dishonestly began describing and selling the Pleasure Boat Certificate, or 'River Registration' as they used to call it in the years immediately after the 1971 BW Act hit the Statute book, as the fraudulent and non-existent 'Rivers Only Licence', everyone who has been paying the full amount demanded by BW and C&RT has been overcharged and robbed to the tune of the total of VAT wrongfully added every year to the Registration fee by either BW or C&RT!
Section 4 (1) of the 1983 BW Act makes clear distinctions as to the 'registration' of a boat/vessel for river only use , as opposed to the 'licensing' of the same vessel for use on any of BW/C&RT's other inland waterways, ie. river navigations/waterways not listed in Schedule 1 to the 1971 BW Act, and the man-made canals :
Registration of 4.—(l) Notwithstanding anything in the Act of 1971 or the Act
and houseboats of 1974 or in any other enactment relating to the Board or their
inland waterways, the Board may register pleasure boats and
houseboats under the Act of 1971 for such periods and on payment
of such charges as they may from time to time determine:
Provided that the charge payable for the registration of a
pleasure boat shall not at any time exceed 60 per centum of the
amount which would be payable to the Board for the licensing of
such vessel on any inland waterway other than a river waterway
referred to in Schedule 1 to the Act of 1971 as that Schedule has
effect in accordance with any order made by the Secretary of
State under section 4 of that Act.
As much as it will hurt C&RT to admit it, both from the financial/VAT management standpoint and with regard to the 'wellbeing' of their megalomanic mind-set, the effect of S.4 (1) of the 1983 Act stands unamended/unaltered by any other legislation to this day, and they will have to face up to and sort out this problem that they have busied themselves creating for so long !