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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 13 to 18

Payments in lieu of training

SI00/2129/REG13Where a company or group is unable to provide the training required by regulation 4(1) or (6), it may propose in its training commitment to meet the minimum training obligation by making payments in lieu of training.

Regulation 14A company or group shall make payments in lieu of training-

(a) where its training commitment provides for such payments, or

(a) where training is not provided in accordance with its training commitment.

Regulation 15(1) The payments in lieu of training shall be calculated in respect of each relevant four month period as follows -

(a) in respect of each eligible officer trainee for whom training is required to be provided under regulation 4(1) or (6), calculate the number of months in that period during which –

(i) the training commitment of the company or group provided for payment in lieu of training, or  
  
(ii) the company or group did not provide training in accordance with its training commitment,  

or both sub-paragraphs (i) and (ii) applied; and

(b) multiply that number of months by £550, and the total is the amount of the payments in lieu of training which is due for that period.
(2) For the purposes of the calculation in paragraph (1)(a), any surplus (as compared with the requirements in regulation 4(1) and (6)) in the number of months when training is provided during the relevant four month period shall be offset against any shortfall (as compared with those requirements) in that period.

Regulation 16The payments in lieu of training shall be made to the Maritime Training Trust, and shall become due 30 days after the end of each relevant four month period.

Regulation 17If in any case there is a failure in relation to a company or group to comply with the requirements of Part IV of Schedule 22 to the Act with respect to –

(a) the submission of training commitments, or

(b) the making of returns or provision of information,
the Secretary of State may determine to the best of his information and belief the amount of the payments in lieu of training to be made by the company or group.

Regulation 18(1) A payment in lieu of training that has become due but is unpaid –

(a) is a debt due to the Maritime Training Trust, and

(b) carries interest at an annual rate equivalent to base rate plus two per cent per annum.
(2) The costs or expenses of any legal or other proceedings for recovering the debt or interest shall be recoverable, and carry interest, in the same way as the debt.

References

Payments in lieu of training (PILOT) TTM04120