Question to the Cabinet Office:

To ask the Chancellor of the Duchy of Lancaster and Minister for the Cabinet Office, what assessment he has made of the tax implications for UK boat owners whose vessels are currently harboured in EU member states in the trade deal negotiations with the EU.

Movements of goods from the EU will be treated the same as movements from the rest of the world after the end of the transition period. This means customs duties, including VAT, will be due, unless any relief or further agreement applies.