TTM04200 | The training requirement: Impact on tonnage tax

Qualifying ships

HMRC to advise on whether a ship is qualifying

The minimum training obligation imposed by SI00/2129/REG4 is predicated on the officer complement of ‘qualifying ships’. Where there is doubt as to whether a ship is ‘qualifying’, the Department for Transport, or indeed the taxpayer, may request advice from the HMRC on their interpretation of FA00/SCH22/PARA19 to PARA20.

Request from DfT

The request and the reply will be routed via the Tonnage Tax Technical Adviser.

Request from taxpayer

The operational officer may give advice to the company directly, if it is already within tonnage tax, without involving the Tonnage Tax Technical Adviser.

Disagreement

Where HMRC/DfT and the taxpayer disagree as to whether a ship is qualifying, the Secretary of State for Transport has power under SI00/2129/REG10 (2) to set the training commitment.