Skip to content
Solved
SearchBrowse
Sign in

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: flagging - member-states’ registers

TTM03945 | Qualifying companies and ships: flagging - member-states’ registers

From HM Revenue & Customs · Tonnage Tax Manual

FA00/Sch22/Para22B (7)

These EU/EEA 'flagging' rules were repealed by FA22/S25 (6) and (7) with effect from 1 April 2022

For the purposes of the flagging rules, the term ‘Member States' registers’ has the same meaning as in the annex to the Commission’s Guidelines on State aid for maritime transport.

These guidelines also apply to the three EEA EFTA states, Norway, Iceland and Liechtenstein.

‘Member States' registers’ should be understood as meaning registers governed by the law of a Member State applying to their territories forming part of the European Community.

All the first registers of Member States or the first registers of the three EEA EFTA states are Member States' registers.

In addition, the following registers are Member States' registers for the purposes of the flagging rules:

  • the Danish International Register of Shipping (DIS),

  • the German International Shipping Register (ISR),

  • the Italian International Shipping Register,

  • the Madeira International Ship Register (MAR),

  • the Canary Islands register.

  • the Norwegian International Ship register (NIS)

  • the Gibraltar register.

The following registers are not considered to be Member States' registers:

  • the Kerguelen register

  • the Dutch Antilles' register

  • the Isle of Man register

  • the Bermuda register

  • The Cayman Islands register.

The legislation was amended by SI2020/332 to maintain its effect following departure from the EU/EEA, referring to relevant registers. That reference was repealed by FA22/S25 (10), and FA22 repealed the EU/EEA flagging rules generally.

Previous
PrivacyTerms