TTM03000 - Qualifying companies and ships: contents

Introduction

This section covers the meaning of qualifying ships and qualifying companies. It includes temporary cessations, types of charter, types of vessel and ship registration/flagging. Guidance is given on the meaning of the words “sea” and “sea going” and it also explains the strategic and commercial management tests.

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Qualifying company and group

TTM03001 Qualifying company
TTM03010 Qualifying group

Temporary cessation

TTM03050 Election to remain in Tonnage Tax
TTM03060 Termination of election to remain in Tonnage Tax

Operating a ship

TTM03100 Operating a ship - meaning

Bareboat charter-out

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

Qualifying ship

TTM03500 Qualifying ship

Seagoing

TTM03510 Seagoing ship
TTM03515 Certification of ships
TTM03520 Restricted certificates
TTM03530 Area of operation limited to sheltered waters

Use of ship

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

Excluded vessels

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-user of chartered ship
TTM03680 Tugs other than qualifying tugs
TTM03685 Qualifying tugs - flagging
TTM03690 Dredgers
TTM03695 Examples of qualifying and non-qualifying ships

Change of use

TTM03700 Effect of change of use
TTM03710 Temporary change of use
TTM03720 Temporary change of use - examples

Strategic and commercial management

TTM03800 Strategic and commercial management
TTM03810 Strategic management
TTM03820 Commercial management
TTM03830 Additional factors
TTM03835 Chartering in
TTM03840 Examples

Flagging

TTM03900 Introduction
TTM03905 Excepted years
TTM03910 Overview
TTM03915 Condition 1
TTM03920 Condition 2
TTM03925 Condition 3
TTM03930 Substitute ships
TTM03940 Tugs and dredgers
TTM03945 Member-states’ registers

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