Reform of the annual registration duty on pleasure boats: length-based assessment and exemption below 7 metres

Article 100 of the 2005 Amending Finance Act amends Articles 218, 222, 223 and 238 of the Customs Code. The annual registration and navigation duty on pleasure craft is now based on hull length instead of tonnage: boats under 7 metres (instead of 3 tons) are exempt from the hull duty, which becomes a flat amount per length band (e.g. €120 from 7 to 8 metres, €170 from 8 to 9 metres), and tonnage measurement is no longer compulsory for vessels under 24 metres. The engine duty, unchanged since 1992, is raised by about 20% on average according to the Senate report. These provisions apply from 1 January 2006.