TTM03500 - Qualifying Companies & Ships: Qualifying Ship
Meaning
A ship is any vessel used in navigation. Navigation is the art or science of conducting a ship from one point to another. The phrase “used in navigation “conveys the concept of transporting passengers or goods by water to an intended destination. Navigation is not synonymous with movement on water; navigation is planned and orderly movement from one place to another. To be used in navigation the vessel has to have its own means of propulsion and direction which is used to move it from one place to another.
A ship will not be a qualifying ship unless it satisfies all of the following conditions:
- It is ‘seagoing’. See TTM03510 for the meaning of ‘seagoing’. The normal commercial operations of the ship must be undertaken at sea for the ship to be a qualifying ship.
- It is of 100 tons or more gross tonnage and it has either a valid International Tonnage certificate (1969) or a valid certificate recording its tonnage as measured in accordance with domestic tonnage regulations. See TTM01330 for details of how tonnage is to be measured and the tonnage certificates required.
- It is used for one or more of the following:
- It is not used for the provision of goods or services of a kind normally provided on land. See TTM03610
- It is not the type of vessel excluded from being qualifying ships. See TTM03620.
For these purposes of “sea” and “seagoing” above, sea does not include:
- a port or harbour
- an estuary, a tidal or other river or inland waterway.
- for UK waters, areas classed by the Maritime and Coastguard Agency Category as A,B,C or D waters
See TTM03595 for further guidance on the meaning of ”sea”.
First qualifying
For when a new ship first becomes a qualifying ship, see TTM03580
Ceasing to qualify
For when a ship ceases to be qualifying, see TTM03590
Special rules for offshore activities
See TTM11001 onwards, for special rules applying to vessels engaged in ‘offshore activities’ (e.g. in the North Sea oil and gas industries).
End user of ship
There is a need to consider the end user of a chartered ship in considering whether the activities qualify; see TTM03675
References
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FA00/SCH22/PARA19 (qualifying ships) |
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Examples of qualifying and non-qualifying ships |
TTM03695 |
