TTM03640 - Qualifying companies and ships: Harbour, estuary or river ferries

Definition

A ‘harbour or river ferry’ is defined as a vessel used for harbour, estuary or river crossings.

There is no statutory definition of harbour, estuary or river for tonnage tax purposes, however see TTM03595 for guidance on the meaning of ‘harbour’.

References

FA00/SCH22/PARA20 (1)(c) and (4) (harbour or river ferry)

TTM17106

Excluded vessels

TTM03620

Need to consider end-user of chartered ship

TTM03675

Harbour

TTM03595