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HMRC internal manual

Tonnage Tax Manual

Tonnage Tax (Training Requirement) Regulations 2000: Regulations 8 to 11

The training commitment

SI00/2129/REG8(1) Except where paragraph (2) applies, a tonnage tax company shall annually produce a training commitment in respect of the coming year.

(2) Where a company is a member of a tonnage tax group, the tonnage tax group shall annually produce a training commitment in respect of the coming year.

(3) The tonnage tax company in paragraph (1), or the tonnage tax group in paragraph (2), shall submit the training commitment to the Secretary of State for approval.

(4) The training commitment submitted to the Secretary of State shall contain the following information-

(a) either -

(i) the total numbers of relevant officers and of ratings, and the breakdowns of these numbers in terms of nationality groups, employed in each ship which the company or group expects to operate as a qualifying ship during the coming year, or  
  
(ii) the total numbers of relevant officers and of ratings, and the breakdowns of these numbers in terms of nationality groups, employed in all ships which the company or group expects to operate as qualifying ships during the coming year;   

(b) in respect of each ship which the company or group expects to operate as a qualifying ship during the coming year –

(i) the name of the ship,  
  
(ii) the IMO number, if assigned,  
  
(iii) the State or territory in which the ship is registered, or if it is not registered in any State or territory, the State whose flag the ship is entitled to fly,  
  
(iv) where a safe manning document is required to be carried on board the ship –  
  
(aa) the number of relevant officers required by that document, and  
  
(bb) the figure, calculated by reference to the number of back-up officers required for a ship, by which the number referred to in sub-paragraph (aa) is to be multiplied to obtain the number of posts in the effective officer complement, and  
   
(v) the number of posts in the effective officer complement;  

(c) the total number of eligible officer trainees for whom the company or group expects to provide the first year of training on approved courses during the coming year;

(d) details of the company’s or group’s proposals to meet the minimum training obligation by making payments in lieu of training, and the reasons for meeting the obligation in this way;

(e) details of the company’s or group’s proposals for adopting the options agreed by the Ratings Task Force for the training of ratings or, where applicable, reasons for not adopting those options; and

(f) the number of ratings who the company or group expects to be involved in the adoption of any options referred to in paragraph (e).
(5) In addition to the information required under paragraph (4), the training commitment submitted to the Secretary of State shall contain an undertaking by the company or group -

(a) to comply with the minimum training obligation,

(b) to exercise best endeavours to provide the training referred to in regulation 4(1) and (6), and to make payments in lieu of training where such training is not provided,

(c) to make payments in lieu of training, in any case where –

(i) a qualifying ship is operated by the company or group in addition to those which were expected to be operated, but  
  
(ii) it is not practicable to train the additional trainees required to meet the minimum training obligation, and   

(d) to comply with the requirements of regulation 12 and with any direction to the company or group under regulation 19.

Regulation 9When considering whether to approve a training commitment, the Secretary of State may consult the Merchant Navy Training Board or the Maritime Training Trust or both.

Regulation 10(1) Where the Secretary of State is minded not to approve a training commitment, he shall notify the company or group and shall invite representations.

(2) If the Secretary of State and the company or group are unable to reach agreement on the contents of the training commitment by the end of the period of 30 days beginning with the date of the Secretary of State’s notification, the Secretary of State may set the training commitment for the year.

(3) On the application of the company or group concerned, made after consultation with the Maritime Training Trust, the Secretary of State may vary the training commitment set by him under paragraph (2).

Regulation 11(1) On the application of the company or group concerned, the Secretary of State may adjust a training commitment (to any extent) to take account of changed circumstances.

(2) Such an application shall contain the following information –

(a) details of the changed circumstances, and

(b) reasons why the training commitment should be adjusted.
(3) When considering an application for adjustment, the Secretary of State may consult the Merchant Navy Training Board or the Maritime Training Trust or both.

References

Initial and annual training commitments TTM04110
   
Qualifying ships TTM04200