VSWB4030 - Assurance procedures: risks

Several potential risks are apparent when vessels are supplied under the Sailaway Boat Scheme:

• Suppliers zero-rating sales without receipt and retention of correct evidence of export.
• Supplies not notified to the Personal Transport Unit.
• Vessels used for commercial purposes. The scheme is only available for private purchasers - commercial purchasers are specifically excluded.

If there are any grounds for suspicion a reference should be made to the PTU or the Pleasurecraft UoE.