EIM33104 - Seafarers’ Earnings Deduction: offshore installations and ships: examples

Offshore installations and therefore not ships

The following are not accepted as ships for the purposes of the deduction:

Fixed production platforms

• floating production platforms
• floating production storage and offloading vessels (FPSOs)
• floating storage units (FSUs)
• mobile offshore drilling units (MODUs) including drillships, semisubmersible and jack- up rigs
• flotels (floating accommodation units).

Vessels working in the offshore oil and gas industry that may be accepted as ships

The following may be accepted as ships for the purposes of the deduction if they satisfy the general conditions described at EIM33101:

• anchor handling vessels
• diving support vessels
• heavy lifting vessels
• pipe laying barges
• platform support vessels
• safety standby vessels
• seismic survey vessels
• shuttle tankers
• well service vessels.

The above lists do not cover all of the structures and vessels used in the oil and gas industry. Further help may be obtained from the appropriate office, see EP8313.

(This text has been withheld because of exemptions in the Freedom of Information Act 2000)