TTM03940 - Qualifying companies and ships: flagging - tugs and dredgers

FA00/Sch22/Para22D

To qualify for Tonnage Tax a tug or dredger must be registered on the register of a member state. The rules for tugs applies also to anchor handling tug supply ships(AHTS) that are, or have been, engaged in towage activity.

For further information:

Tugs - TTM03680 and TTM03685 

Dredgers - TTM03695 

References

FA 2000 SCH 22 Para 22 (D) TTM17141