SolvedTTM03695 | Qualifying companies and ships: Examples of qualifying and non-qualifying ships
From HM Revenue & Customs · Tonnage Tax Manual
In the following table it is assumed that the ships are seagoing and of 100 tons or more gross tonnage. The examples are grouped according to the four types of use specified in FA00/SCH22/PARA19 (1).
| Description | Qualifying | Non-qualifying |
|---|---|---|
| Carriage by sea of passengers | Passenger liners, Seagoing ferries | Harbour, estuary & river ferries, Pleasure craft, Vessels operating in MCA Category A, B, C or D waters. |
| Carriage by sea of cargo | Tankers, Container ships, Bulk carriers, Reefers, Tweendeckers, Supply vessels, RO-RO | Dedicated shuttle tankers, Vessels operating in MCA Category A, B, C or D waters. |
| Towage, salvage, or other marine assistance | Qualifying tugs, Anchor handlers, Ice breakers, Safety standby*, Oil spill recovery, vessels* | Non qualifying tugs, Fixed & floating oil rigs and platforms, Floating production, storage & offtake vessels, Flotels |
| Transport by sea in connection with other services of a kind necessarily provided at sea | Qualifying dredgers, Light construction vessels*, Diving support vessels, Seismic survey vessels*, Hydrographic survey vessels, Research vessels, Cable layers*, Pipe layers*, Heavy lift vessels*, Remote operated vessels*, Trenching vessels*, Well stimulation vessels* | Non qualifying dredgers, Fishing boats, Factory ships |
For starred (*) vessels see TTM11001 onwards for special rules applying to vessels engaged in ‘offshore activities’, e.g. in the North Sea oil and gas industries.