More Dredging!
Great news there will finally be a bit of dredging in Warkworth Harbour. The following Notice to Mariners has been issued by Warkworth Harbour Commissioners:
Commencing 29th July 2024 for a period of 3 Weeks. Dredger Wyre Sands will be working from the Amble Harbour mouth from 55° 20.316 N to the entrance to Amble Marina 55°20. 202.
Wyre Sands will be using VHF CH 14 which is the harbour channel and mostly working on the Northside of the harbour leaving the southside of the channel free for incoming and outgoing vessels. Ref: MMO licence L/2024/00195/1
VAT on Electricity Charges.
We have consulted our tax specialist to investigate VAT on Electricity Charges and according to VAT Notice 701/19 the following will be implemented at Amble Marina until further notice:
- If the berth-holder’s usage meets the following de-minimis criteria, the recharge can be subject to a 5% VAT rate whether it’s domestic or not. This assumes each berth has its own meter.
- The 5% VAT rate ONLY applies to electricity usage.
- If there is a service charge, connection charge, general daily rate not reliant on usage, etc then the VAT on those elements is charged at 20%.
- Supplies of small (de minimis) quantities
Supplies of not more than an average rate of 33 kilowatt hours per day, 1,000 kilowatt hours per month, of electricity to one customer at any one of the customer’s premises are subject to VAT at the reduced rate. This applies whether the bill is based on a meter reading by either you or your customer or on an estimate.
- The recharge of DOMESTIC USE electricity would always be at 5% VAT rate, but in a marina setting, this would only apply to residential houseboats – of which we have none.
Where we have charged 20% VAT on units used a credit will be issued on your account. Future bills will have two different VAT rates: 5% on units used when under 1,000 kWh/month and 20% VAT on the Service/Connection Charge.
Finally, to confim how finished with piling we are, our Mini Piling Rig is now for sale, anyone interested should contact Sigma Plant here. One careful owner. Very low hours. Full service history. Comes ready to drill with augers and casings!
