Tonnage tax: application and reporting requirements
How to fill out the forms for core training commitment, end of period adjustment and operate a tonnage tax training commitment.
PDF, 109KB, 16 pages
This file may not be suitable for users of assistive technology. Request an accessible format.
If you use assistive technology (such as a screen reader) and need a version of this document in a more accessible format, please email email@example.com. Please tell us what format you need. It will help us if you say what assistive technology you use.
As a condition of acceptance to the UK tonnage tax scheme companies have to agree to provide training for seafarers. They will have to find or fund places for an agreed number of officer trainees according to the size of its fleet and the number of officers employed. This is called the minimum training obligation (MTO).
The MTO falls into 2 parts, the core training commitment (CTC) and the end of period adjustment (EPA).
This pack explains how to fill out the forms for CTC and EPA in order to operate a tonnage tax training commitment.
Published: 29 April 2013
Updated: 23 July 2015
- Document updated to take account of the introduction of a ratings training option in tonnage tax from 1 October 2015.
- First published.
- Tonnage tax guidance: application and reporting requirements updated