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HMRC internal manual

Tonnage Tax Manual

From
HM Revenue & Customs
Updated
, see all updates

The training requirement: Description

Monitoring by Department for Transport

4-monthly returns of training

Companies have to make regular 4-monthly returns to DfT reporting on their level of training or Payments in Lieu of Training (PILOT) and the ships actually operated by them during the period.

Surcharge for failure to meet training commitment

If a company delivers less than 50% of its agreed training plan during a year, DfTwill impose a surcharge on the level of PILOT payable by that company during the following year. The level of surcharge increases in each of the second and third years of successive failure.

False information

It is an offence punishable by a fine to provide false information regarding the training requirement.

References

SI00/2129/REG12 (end of period adjustments) TTM19012
   
FA00/SCH22/PARA31 (higher rate of payment in case of failure) TTM17196
SI00/2129/REG21 (higher rate of payment in case of failure) TTM19021
FA00/SCH22/PARA35 (offences) TTM17216