A company or group making a tonnage tax election or a renewal election must meet the 'minimum training obligation'1, although there is a procedure whereby this obligation can be discharged through a payment in lieu (see below).
The training obligation does not apply to a company that does not operate any qualifying ships, or to a group none of whose members operate qualifying ships. The obligation therefore does not apply to companies or groups that manage, but do not operate, qualifying ships, which are eligible to make a tonnage tax election on or after 1 April 2024.
Training obligation
The training obligation is set out in the Tonnage Tax (Training Requirements) Regulations, SI 2000/2129 which specify a minimum training provision of the first year of training for either:
- Ìý
•ÌýÌýÌýÌý one officer trainee per year for every 15 officer posts entered on the Safe Manning Certificates/Safe Manning Documents for all vessels entered in the tonnage tax regime, adjusted to include back-up crew. In addition, the company or group must continue to provide training for trainees
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Web page updated on 17 Mar 2025 17:17