I don't really understand all this ship shit. My boat is not a 'qualifying ship', but then it isnt any kind of ship. It was never intended to be any kind of ship and it will never be any kind of ship.
I had my boat built specifically for me to live on and to this end I sold my house to finance it. It is my home it is not a ship it is the only home I have.
I did not pay VAT on my brick house. So why should I or anyone pay VAT on any house they buy. There is no law that says I cannot live on my boat full time so I do.
As long a God makes little apples I will never understand why HMRC insist that this is a ship but doesn't qualify as a ship for living on.