TTM04210 - The Training Requirement: Impact on Tonnage Tax

Training certificate a condition of entry into Tonnage Tax

In order to make a tonnage tax election a company or group must be in possession of a current certificate of approval of its training plans from DfT. This certificate will usually take the form of an endorsed copy of the training plan submitted by the company/group accompanied by a letter.

Election ineffective without certificate

An election made in the absence of such a certificate is ineffective - see paragraph 26(3).

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