Beta This part of GOV.UK is being rebuilt – find out what this means

HMRC internal manual

Tonnage Tax Manual

From
HM Revenue & Customs
Updated
, see all updates

Qualifying companies and ships: Carriage by sea of passengers

Carriage by sea of passengers

The phrase ‘carriage by sea of passengers’ is not defined, so it has its ordinary, everyday meaning. Although largely self-explanatory, the context suggests the transport of ticket-holding people from A to B for a fare in the case of ferries, or as paying customers in the case of a cruise liner.

It does not include

  • chartered yachts, as they are specifically excluded by FA00/SCH22/PARA20 (1)(b), see TTM03630
  • harbour or river ferries, as they are specifically excluded by PARA20 (1)(c), see TTM03640

Examples

For examples see TTM03695

References

FA00/SCH22/PARA19(1)(a) (qualifying ships: carriage of passengers) TTM17101
   
   
Qualifying ship TTM03500