HMRC internal manual

Tonnage Tax Manual

TTM03940 - Qualifying companies and ships: Flagging - tugs and dredgers

FA00/SCH22/PARA22D

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:

Tugs TTM03680 and TTM03685
   
Dredgers TTM03695

References

FA00/SCH22/PARA22D TTM17141