TTM03940 - Qualifying companies and ships: Flagging - tugs and dredgers
FA00/SCH22/PARA22D
These EU/EEA ‘flagging’ rules were repealed by FA22/S25 (6) and (7) with effect from 1 April 2022
To qualify for tonnage tax a tug or dredger must be registered on a relevant register (EU/EEA plus UK and Gibraltar). The rules for tugs applies also to anchor handling tug supply ships (AHTS) that are, or have been, engaged in towage activity.
The legislation was amended by SI2020/332 to maintain its effect following departure from the EU/EEA.
For further information:
| Description | Further information link |
|---|---|
| Tugs | TTM03680 and TTM03685 |
| Dredgers | TTM03695 |
References
| Reference | Link |
|---|---|
| FA00/SCH22/PARA22D | TTM17141 |