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HMRC internal manual

Tonnage Tax Manual

HM Revenue & Customs
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Qualifying companies and ships: Categories of use

Qualifying ships

To be a qualifying ship, a vessel must be used for one or more of the following categories of activity:

  • Carriage of passengers by sea - see TTM03545
  • Carriage of cargo by sea - see TTM03550
  • Towage, salvage or other marine assistance carried out at sea see TTM03560


FA00/SCH22/PARA19(1) (qualifying ships) TTM17101