The training requirement: Impact on tonnage tax
HMRC to advise on whether a ship is qualifying
The minimum training obligation imposed by SI00/2129/REG4 is predicated on the officer complement of ‘qualifying ships’. Where there is doubt as to whether a ship is ‘qualifying’, the Department for Transport, or indeed the taxpayer, may request advice from the HMRC on their interpretation of FA00/SCH22/PARA19 to PARA20.
Request from DfT
The request and the reply will be routed via the Tonnage Tax Technical Adviser, but the tax specialist responsible will be in the office dealing with the taxpayer.
Request from taxpayer
The local tax specialist may give advice to the company directly, if it is already within tonnage tax, without involving the Tonnage Tax Technical Adviser.
Where HMRC/DfT and the taxpayer disagree as to whether a ship is qualifying or not, then the Secretary of State for Transport has the power under SI00/2129/REG10(2) to set the training commitment.
|SI00/2129/REG4 (effective officer complement for qualifying ships)||TTM19003|
|FA00/SCH22/PARA19 (qualifying ships)||TTM17101|
|SI00/2129/REG10 (Secretary of State minded not to approve)||TTM19008|