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HMRC internal manual

Tonnage Tax Manual

HM Revenue & Customs
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Qualifying companies and ships: Harbour, estuary or river ferries


A ‘harbour or river ferry’ is defined as a vessel used for harbour, estuary or river crossings.

There is no statutory definition of harbour, estuary or river for tonnage tax purposes, however see TTM03595 for guidance on the meaning of ‘harbour’.


FA00/SCH22/PARA20 (1)(c) + (4) (harbour or river ferry) TTM17106
Excluded vessels TTM03620
Need to consider end-user of chartered ship TTM03675
Harbour TTM03595