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

HMRC internal manual

Tonnage Tax Manual

HM Revenue & Customs
, see all updates

Qualifying companies and ships: Transport by sea in connection with other services of a kind necessarily provided at sea


This sweeping-up definition covers the activities of a variety of vessel types, including, and without being exhaustive:

Cable layer
Cable repair
Crane/Derrick barge
Diving support vessel
Fire-fighting vessel
Oceanographic vessel
Oil-well stimulation vessel
Pile driving vessel
Pilot vessel (if more than 100 gross tons)
Pipelaying vessel
Polar research vessel
Remote operated vehicle support
Research vessel
Seismic survey ship
Survey vessel
Trenching vessel
Trenching vessel

See also TTM11001 onwards for ships engaged in offshore activities. Profits from offshore activities are charged to tax under the normal Corporation Tax regime.


FA00/SCH22/PARA19 (1)(d) (services necessarily provided at sea) TTM17101
Qualifying ship TTM03500