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Contents

Official guidance
Tonnage Tax Manual

TTM03000 · Qualifying companies and ships

  • TTM03001 · Qualifying company
  • TTM03010 · Qualifying group
  • TTM03050 · Election to remain in tonnage tax
  • TTM03060 · Termination of election to remain in tonnage tax
  • TTM03100 · Operating or managing a ship - meaning
  • TTM03150 · Bareboat charters-out
  • TTM03160 · Person to whom chartered is not a third party
  • TTM03170 · Ship chartered-out because of short-term over-capacity
  • TTM03180 · Ship in service of government department
  • TTM03190 · Examples of bareboat charters-out
  • TTM03500 · Qualifying ship
  • TTM03510 · Seagoing ship
  • TTM03515 · Certification of ships
  • TTM03520 · Restricted certificates
  • TTM03530 · Area of operation limited to sheltered waters
  • TTM03540 · Categories of use
  • TTM03545 · Carriage by sea of passengers
  • TTM03550 · Carriage by sea of cargo
  • TTM03560 · Towage, salvage or other marine assistance
  • TTM03570 · Transport by sea in connection with other services of a kind necessarily provided at sea
  • TTM03580 · When does a new ship first become a qualifying ship?
  • TTM03590 · When does a ship cease to be qualifying?
  • TTM03595 · Sea - meaning of
  • TTM03600 · Non-qualifying ships - introduction
  • TTM03610 · Non-qualifying - services normally provided on land
  • TTM03620 · Excluded vessels
  • TTM03630 · Pleasure craft
  • TTM03635 · Fishing vessels or factory ships
  • TTM03640 · Harbour, estuary or river ferries
  • TTM03645 · Offshore installations
  • TTM03670 · Tankers dedicated to a particular oilfield
  • TTM03675 · Need to consider end-use of chartered ship
  • TTM03680 · Tugs other than qualifying tugs
  • TTM03685 · Qualifying tugs - flagging
  • TTM03690 · Dredgers
  • TTM03695 · Examples of qualifying and non-qualifying ships
  • TTM03700 · Effect of change of use
  • TTM03710 · Temporary change of use
  • TTM03720 · Temporary change of use - examples
  • TTM03800 · Strategic and commercial management
  • TTM03810 · Strategic management
  • TTM03820 · Commercial management
  • TTM03830 · Strategic and commercial management - additional factors
  • TTM03835 · Strategic and commercial management - chartering in
  • TTM03840 · Strategic and commercial management - examples
  • TTM03900 · Flagging - introduction
  • TTM03905 · Flagging - excepted years
  • TTM03910 · Flagging - overview
  • TTM03915 · Flagging - condition 1
  • TTM03920 · Flagging - condition 2
  • TTM03925 · Flagging - condition 3
  • TTM03930 · Flagging - substitute ships
  • TTM03940 · Flagging - tugs and dredgers
  • TTM03945 · Flagging - member-states’ registers
  1. Qualifying companies and ships: Contents
  2. Qualifying companies and ships: Qualifying group

TTM03010 | Qualifying companies and ships: Qualifying group

From HM Revenue & Customs · Tonnage Tax Manual

Meaning

A ‘qualifying group’ is a group of which one or more members are ‘qualifying companies’ (see TTM03001).

A ‘group’ for tonnage tax purposes is defined to include all companies under common control including, where applicable, the controlling company.

See TTM12010 for more information about the definition of group for tonnage tax purposes.

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