I was really pleased to pay in April for my small yacht Akka the Droit Annuel de Navigation, which was suspended in 1999 as being too small a sum to collect - less than 500 francs. At the time I was furious because I believe only those who are taxed have a real right to complain. But now France needs all the money it can get, so Akka is back on the tax-roll just as I've always been. Under the new 2006 rules, only boats under 7 metres length overall are exempt from this tax, which is payable also by foreign yacht owners resident in France, whatever flag they fly. The tax, 80% of which goes to coastal conservation, is based on both length and “fiscal” horsepower, so a powerful twin-engined motoryacht can be a very expensive luxury (€1108 for a yacht over 15m plus about €35 per fiscal HP. For my “classic” (meaning old) boat, a 75% reduction for vétusté makes it all bearable, and I happily paid my €89 for the right to grumble.

The UK is one of the few countries not to tax yachts; even Chancellor Brown is unlikely to start this, as his government would lose too many votes. But those living abroad must pay in their adopted country, or risk a heavy fine if their residence is discovered when their boat is boarded one sunny Sunday afternoon.

From Riviera Reporter N° 115 -  June/July 2006

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