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HMRC internal manual

Tonnage Tax Manual

HM Revenue & Customs
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Qualifying companies and ships: Examples of qualifying and non-qualifying ships

In the following table it is assumed that the ships are seagoing and of 100 tons or more gross tonnage. The examples are grouped according to the four types of use specified in FA00/SCH22/PARA19 (1).

###   ### Qualifying ### Non-qualifying
### Carriage by sea of passengers Passenger liners  
Seagoing ferries Harbour, estuary & river ferries

Pleasure craft

Vessels operating in MCA Category A, B, C or D waters.    
  ### Carriage by sea of cargo Tankers

Container ships

Bulk carriers



Supply vessels

RO-RO Dedicated shuttle tankers
Vessels operating in MCA Category A, B, C or D waters.    
  ### Towage, salvage, or other marine assistance Qualifying tugs

Anchor handlers

Ice breakers

Safety standby*

Oil spill recovery

vessels* Non qualifying tugs

Fixed & floating oil rigs and platforms

Floating production, storage & offtake vessels

  ### Transport by sea in connection with other services of a kind necessarily provided at sea Qualifying dredgers

Light construction vessels*

Diving support vessels

Seismic survey vessels*

Hydrographic survey vessels

Research vessels

Cable layers*

Pipe layers*

Heavy lift vessels*

Remote operated vessels*

Trenching vessels*

Well stimulation vessels* Non qualifying dredgers

Fishing boats

Factory ships


For starred (*) vessels see TTM11001 onwards for special rules applying to vessels engaged in ‘offshore activities’, e.g. in the North Sea oil and gas industries.



FA00/SCH22/PARA19 (qualifying ships) TTM17101
FA00/SCH22/PARA20 (excluded vessels) TTM17106
Qualifying ships TTM03500
Excluded vessels TTM03620