Policy paper

Tonnage tax minimum training commitment: overview

Information on the training commitment for the tonnage tax that companies must agree to when being elected to the UK tonnage tax regime.


Tonnage tax minimum training commitment overview

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The tonnage tax training commitment is the system for administering the minimum training obligation that companies are required to commit to as a pre-condition of election for the UK tonnage tax regime.

Published 29 April 2013
Last updated 23 July 2015 + show all updates
  1. Document updated to take account of the introduction of a ratings training option in tonnage tax from 1 October 2015.
  2. First published.