The Circulation Tax has caused some keen interest of late.
Following extensive dialogue with the relevant authorities it can be confirmed that at this point in time the Circulation Tax is only applied to boats and yachts built after 1986 and with an engine generating over 20 Kw (26.82 HP). The tax rate is based only on engine size – in 2017 it is €2,65 per Kw (1 Kw = 0.7457 HP).
The 183-day rule applies to a continuous period in any one tax year – January to December. This means that a documented absence of over 3 days in early July will break continuity.
Of interest to Marina berth holders, the standard Marina 9-month winter contract (mid-September to mid-June), avoids the requirement to pay the tax in both years.