HMRC internal manual

Tonnage Tax Manual

TTM03910 - Qualifying companies and ships: Flagging - overview

FA00/SCH22/PARA22B (7)

For the purposes of the flagging rules, the term ‘Member State’s register’ has the same meaning as in the annex to the Commission’s guidelines on State aid for maritime transport.

These guidelines also apply to the three EEA EFTA states, Norway, Iceland and Liechtenstein.

‘Member States’ registers’ should be understood as meaning registers governed by the law of a Member State applying to their territories forming part of the European Community.

All the first registers of Member States or the first registers of the three EEA EFTA states are Member States’ registers.

In addition, the following registers are Member States’ registers for the purposes of the flagging rules:

  • the Danish International Register of Shipping (DIS),
  • the German International Shipping Register (ISR),
  • the Italian International Shipping Register,
  • the Madeira International Ship Register (MAR),
  • the Canary Islands register.
  • the Norwegian International Ship register (NIS)
  • the Gibraltar register

The following registers are not considered to be Member States’ registers:

  • the Kerguelen register
  • the Dutch Antilles’ register
  • the Isle of Man register
  • the Bermuda register
  • The Cayman Islands register

The legislation was amended by SI2020/332 to maintain its effect following departure from the EU/EEA, referring to relevant registers.


FA00/SCH22/PARA22B (7) TTM17126