SolvedTTM04100 | The training requirement Description: Glossary of terms
From HM Revenue & Customs · Tonnage Tax Manual
Glossary of terms
| Action | Description | Reference | Refernce link |
|---|---|---|---|
| Minimum training obligation | Imposed by regulation to train minimum number of seafarers, with different requirements for officers and ratings | FA00/SCH22/PARA24, SI00/2129/REG3 to REG6 | TTM17161, TTM19003 |
| Training commitment | Statement by company or group setting out how it proposes to meet minimum training obligation | FA00/SCH22/PARA25(1), SI00/2129/REG8 | TTM17166, TTM19008 |
| Initial training commitment | Proposals for minimum training obligation made before electing into tonnage tax | FA00/SCH22/PARA26 | TTM17171 |
| Annual training commitment | Annual plan for meeting minimum training obligation after entry into tonnage tax | FA00/SCH22/PARA27 | TTM17176 |
| Effective officer complement | As per safe-manning document (SMD) for each ship. For vessels under 500 gross tons where no such document exists, two plus 50% for back-up. Other vessels with no SMD – as agreed with MCA, via DfT. | SI00/2129/REG4 | TTM19003 |
| Eligible officer trainee | National of an EEA State or a British citizen from Channel Islands or Isle of Man who is ordinarily resident in the United Kingdom | SI00/2129/REG7 | TTM19007 |
| Payment in lieu of training (PILOT) | Payment made by company or group where it cannot or has not met minimum training obligation | FA00/SCH22/PARA29, SI00/2129/REG13 to 18 | TTM17186, TTM19013 |
| End of period adjustment | PILOT made to cover shortfall in training | SI00/2129/REG12 | TTM19012 |
| Maritime Training Trust | Trust set up to hold and allocate monies including PILOT for training of seafarers | SI00/2129/REG2 | TTM19002 |