Beta This part of GOV.UK is being rebuilt – find out what this means

HMRC internal manual

Tonnage Tax Manual

From
HM Revenue & Customs
Updated
, see all updates

The training requirement: Description

Payments in lieu of training (PILOT)

For various reasons companies or groups may not be able to train their own cadets.  In these circumstances Department for Transport may allow them to pay PILOT.  Such payments may in any event need to be made as an end of period adjustment where, for instance, the company has time-chartered in a number of vessels during the year.

References

FA00/SCH22/PARA29 (payments in lieu of training) TTM17186
   
SI00/2129/REG13 to REG18 (payments in lieu of training) TTM19013