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Contents

Official guidance
Tonnage Tax Manual

TTM04000 · The training requirement

  • TTM04001 · The training requirement Condition for entering tonnage tax: Outline
  • TTM04010 · Administration
  • TTM04020 · Administration
  • TTM04030 · Administration
  • TTM04100 · The training requirement Description: Glossary of terms
  • TTM04110 · Description
  • TTM04120 · Description
  • TTM04130 · Description
  • TTM04200 · Impact on tonnage tax
  • TTM04210 · Impact on tonnage tax
  • TTM04220 · Impact on tonnage tax
  • TTM04230 · Impact on tonnage tax
  1. The training requirement: contents
  2. The training requirement: Description

TTM04130 | The training requirement: Description

From HM Revenue & Customs · Tonnage Tax Manual

Monitoring by Department for Transport

4-monthly returns of training

Companies have to make regular 4-monthly returns to DfT reporting on their level of training or Payments in Lieu of Training (PILOT) and the ships actually operated by them during the period.

Surcharge for failure to meet training commitment

If a company delivers less than 50% of its agreed training plan during a year, DfTwill impose a surcharge on the level of PILOT payable by that company during the following year. The level of surcharge increases in each of the second and third years of successive failure.

False information

It is an offence punishable by a fine to provide false information regarding the training requirement.

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