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HMRC internal manual

Oil Taxation Manual

HM Revenue & Customs
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Non-residents working on the UK continental shelf: transfer pricing: day rates - semi submersible v jack-ups

Operating costs for a mobile semi-submersible drilling rig (SSDR) are generally higher than those for a jack-up rig. SSDR’s are intrinsically more difficult to operate, tend to work in more isolated conditions (and therefore have longer supply lines) and also have higher fuel, transport, administrative and other costs. Drilling footage costs are about the same for both categories of rig. A semi-submersible drilling rig is also significantly more expensive to construct than a jack-up rig.

See OT43110 for more information about different types of mobile rig.