TTM03610 - Qualifying companies and ships: Non-qualifying - services normally provided on land
Examples of disallowable types of business
A vessel cannot be a qualifying ship if the main purpose for which it is used is the provision of goods or services of a kind normally provided on land.
Examples of businesses where we will apply this rule include:
- retailers (including shops, and supermarkets)
- restaurants
- hotels - a ship-based holiday where the ship remains moored and there is no sea transportation element does not qualify for tonnage tax
- prisons
- radio stations
- casinos - a ship that sails out of territorial waters to operate gambling facilities does not qualify for tonnage tax.
- financial service providers
- offices
This list is not exhaustive.
References
| FA00/SCH22/PARA19 (2) (… services normally provided on land) | TTM17101 |
| Non-qualifying activities | TTM06300 |