Increase in the annual registration and navigation duty on pleasure boats

Article 108 of the 2006 Amending Finance Act raises the rates of the annual registration and navigation duty on pleasure boats set in Article 223 of the Customs Code: for example from €10 to €13, from €35 to €45, and from €45.28 to €57.96 per unit of engine power for the engine power tax above the threshold. The exemption for boats under seven metres is now limited to those with an engine below 22 CV. Age-related reductions rise from 25% to 33%, from 50% to 55% and from 75% to 80%. New exemptions are created for boats of approved water sports schools, mainly human-powered craft and boats listed as historic monuments or labelled as heritage vessels. Article 109 introduces a fixed fee of €60 for issuing the motorboat licence and an exam fee of €38 for options and extensions.