When you live at the marina for more of the time, there is an increased use of marina facilities such as waste services and maintenance costs. Planning permission for residential moorings also come with conditions that cost additional money to implement, including everything from creating car parks to conducting ecological surveys and contributions to local authority through S106 agreements. Additionally, the marina is used as an official postal address, allowing for post handling and the ability to be registered with local community services and is legally your main residency in the UK.
Don’t forget, VAT is also included in your mooring fee. HMRC do allow some exceptions, for example, if the craft is a 'qualifying ship' or a defined houseboat without an engine. We always follow their guidelines and advice.