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Estimates of the number of company groups and shipping companies electing into the Tonnage Tax scheme each year since 2000-01 based on corporation tax records could only be provided at disproportionate cost.
However, groups claiming tonnage tax have to apply (annually) to the Department for Transport for approval of a training commitment linked to the scheme. Where the application is on a group basis, the group is required to list the tonnage tax companies within the group.
A summary of these annual applications provides a marker for the number of groups and their constituent companies involved in the tonnage tax scheme.
|Training commitment year||Number of company groups||Number of entities (companies/partnerships)|
|(1) Figure not available|