TTM03940 | Qualifying companies and ships: Flagging - tugs and dredgers

FA00/SCH22/PARA22D

These EU/EEA 'flagging' rules were repealed by FA22/S25 (6) and (7) with effect from 1 April 2022

To qualify for tonnage tax a tug or dredger had to be registered on a relevant register (EU/EEA plus UK and Gibraltar). The rules for tugs applied also to anchor handling tug supply ships (AHTS) that were, or had been, engaged in towage activity.

The legislation was amended by SI2020/332 to maintain its effect following departure from the EU/EEA, but was repealed by FA22 with effect from 1 April 2022.

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