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HMRC internal manual

Tonnage Tax Manual

HM Revenue & Customs
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Tonnage Tax (Training Requirement) Regulations 2000

Explanatory note

SI00/2129(This Note is not part of the Regulations)

These Regulations make provision in relation to the training requirement referred to in Schedule 22 to the Finance Act 2000.

The Regulations set out the minimum obligation of a tonnage tax company or group as regards the training of seafarers (regulations 3 to 6), and who counts as an “eligible officer trainee” (regulation 7).

The Regulations impose a requirement on tonnage tax companies and groups to submit an annual training commitment to the Secretary of State for approval (regulation 8). The contents of this training commitment are prescribed. The Secretary of State is empowered to consult the Merchant Navy Training Board or the Maritime Training Trust (or both of them) about the training commitment (regulation 9). The Regulations set out the procedure to be followed where the Secretary of State is minded not to approve a training commitment (regulation 10).

The Regulations enable the Secretary of State to adjust a training commitment to take account of changed circumstances, where an application is made by the company or group (regulation 11).

Provision is made to allow companies or groups to make payments in lieu of training and to require such payments in some circumstances, and for the calculation of such payments (regulations 13 to 18).

The Regulations provide for returns to be made every four months relating to the training provided and any payments in lieu of training (regulation 12), enable the Secretary of State to direct any person to provide information about a minimum training obligation or compliance with a training commitment (regulation 19), and to appoint a person to carry out an audit of accounts or other records (regulation 20).

Provision is made for a higher rate of payment in case of failure to meet the training commitment (regulation 21), and for the issue or cancellation of a certificate of non- compliance (regulations 22 to 24).

Regulation 25 provides for the Merchant Navy Training Board and the Maritime Training Trust to be prescribed persons for the purposes of paragraph 34(2) of Schedule 22, which concerns disclosure of information by or to the Secretary of State.

Copies of the STCW Convention, and of Resolution A.600(15) of 19th November 1987 of the International Maritime Organization, both referred to in regulation 2, are obtainable from that Organization at 4 Albert Embankment, London SE1 7SR.

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