TTM04200 - The Training Requirement: Impact on Tonnage Tax

Qualifying ships

Inspector to advise on whether a ship is qualifying

The minimum training obligation imposed by Regulation 4 is predicated on the officer complement of ‘qualifying ships’. Where there is doubt as to whether a ship is ‘qualifying’, DfT, or indeed the taxpayer, may request advice from the Inland Revenue on their interpretation of paragraphs 19 to 20 of Part III Schedule 22.

Request from DfT

The request and the reply will be routed via the Tonnage Tax Unit, but the tax specialist responsible will be in the office dealing with the taxpayer.

Request from taxpayer

The local tax specialist may give advice to the taxpayer directly, without involving the Tonnage Tax Unit.

Disagreement

Where the Inland Revenue/DfT and the taxpayer disagree as to whether a ship is qualifying or not, then the Secretary of State for DfThas the power under Regulation 10(2) to set the training commitment.

References