Guidance

Tonnage tax minimum training commitment: overview

Information on the training commitment for the tonnage tax that companies must agree to when being elected to our UK tonnage tax regime.

• From: Department for Transport
• Published: 29 April 2013
• Last updated: 23 July 2015 — See all updates

Documents

Tonnage tax minimum training commitment overview

PDF, 189 KB, 16 pages

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Details

This explains the tonnage tax training commitment required as part of entry to the tonnage tax scheme. The forms required for applying and complying with the tonnage tax training commitment are available.

The tonnage tax training commitment is the system for administering the minimum training obligation that companies are required to commit to as a pre-condition of election for the UK tonnage tax regime.

Published 29 April 2013
Last updated 23 July 2015 + show all updates

1. 23 July 2015

   Document updated to take account of the introduction of a ratings training option in tonnage tax from 1 October 2015.

2. 29 April 2013

   First published.