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HMRC internal manual

Tonnage Tax Manual

HM Revenue & Customs
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The training requirement Description: Glossary of terms

Glossary of terms

Minimum training obligation Imposed by regulation to train minimum number of seafarers, with different requirements for officers and ratings FA00/SCH22/PARA24
SI2129/00/REG3 to 6 TTM17161
  Training commitment Statement by company or group setting out how it proposes to meet minimum training obligation FA00/SCH22/PARA25(1)
SI00/2129/REG8 TTM17166
  Initial training commitment Proposals for minimum training obligation made before electing into Tonnage Tax FA00/SCH22/PARA26 TTM17171
  Annual training commitment Annual plan for meeting minimum training obligation after entry into Tonnage Tax FA00/SCH22/PARA27 TTM17176
  Effective officer complement As per safe-manning document (SMD) for each ship.    

For vessels under 500gt where no such document, two plus 50% for back-up.

Other vessels with no SMD – as agreed with MCA, via DfT. SI00/2129/REG4 TTM19003    
  Eligible officer trainee National of an EEA State or a British citizen from Channel Islands or Isle of Man who is ordinarily resident in the United Kingdom SI00/2129/REG7 TTM19007
  Payment in lieu of training (PILOT) Payment made by company or group where it cannot or has not met minimum training obligation FA00/SCH22/PARA29  
SI00/2129/REG13 to 18 TTM17186
  End of period adjustment PILOT made to cover shortfall in training SI00/2129/REG12 TTM19012
  Maritime Training Trust Trust set up to hold and allocate monies including PILOT for training of seafarers SI00/2129/REG2 TTM19002