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HMRC internal manual

Tonnage Tax Manual

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HM Revenue & Customs
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Tonnage Tax (Training Requirement) Regulations 2000: Regulations 3 to 6

The minimum training obligation

SI00/2129/REG3The minimum obligation of a tonnage tax company as regards the training of seafarers shall be calculated as set out in regulations 4 and 5.

Regulation 4(1) Subject to the provisions of this regulation –

(a) for every 15 posts in the effective officer complement for the qualifying ships operated by the company during a year, and

(b) in any case where there are less than 15 posts in that effective officer complement,
a tonnage tax company shall during that year provide the first year of training on a relevant course for not less than one eligible officer trainee.

(2) Where a safe manning document is required to be carried on board a qualifying ship, the number of posts in the effective officer complement shall be calculated by adding the number of relevant officers required by the safe manning document for the ship and the number of back-up officers required for that ship.

(3) Where a safe manning document is not required to be carried on board a qualifying ship, the number of posts in the effective officer complement shall be deemed to be three.

(4) Where the number of posts in the effective officer complement is more than 15 but is not a multiple of 15, the calculation of the number of eligible officer trainees for whom training is to be provided under paragraph (1) is as follows –

(a) divide the number of posts in the effective officer complement by 15,

(b) if the resulting number involves a fraction of less than a half, round it down to the nearest whole number, and

(c) if the resulting number involves a fraction of a half or more, round it up to the nearest whole number.
(5) For the purposes of paragraph (2) and regulation 8(4)(b)(iv)(bb), the number of back- up officers required for a ship shall be calculated by reference to the ratio of leave to work for officers on that ship, but shall not in any event be less than 50% of the number of relevant officers required by the safe manning document for that ship.

(6) In addition to the training provided under paragraph (1) during a year, the company shall during that year provide training on a relevant course for not less than the same number of eligible officer trainees as the number referred to in paragraph (7).

(7) The number referred to in paragraph (6) is the number of eligible officer trainees who, in a previous year when the company was a tonnage tax company, started a relevant course which continues in the year in question; but this number shall not include any eligible officer trainee who started a relevant course more than two years before the year in question.

(8) Where the training provided for an eligible officer trainee consists of conversion training, the trainee shall count as half a trainee for the purposes of paragraphs (1) and (6).

Regulation 55. The Board of directors of a tonnage tax company shall each year review the feasibility of adopting the options agreed by the Ratings Task Force for the training of ratings.

Regulation 6Where a company is a member of a tonnage tax group, references in regulations 3, 4 and 5 to “tonnage tax company” and “company” shall be treated as references to “tonnage tax group” and “group” respectively.

References

Outline of training requirement TTM04001
   
Qualifying ships TTM04200