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HMRC internal manual

Tonnage Tax Manual

Qualifying companies and ships: Flagging - tugs and dredgers


To qualify for tonnage tax a tug or dredger must be registered on the register of a Member State. The rules for tugs applies also to anchor handling tug supply ships (AHTS) that are, or have been,  engaged in towage activity.

For further information:

Tugs TTM03680 and TTM03685
Dredgers TTM03695


FA00/SCH22/PARA22D TTM17141