Tonnage Tax

Treasury written question – answered on 19th December 2013.

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Photo of Karl Turner Karl Turner Opposition Assistant Whip (Commons)

To ask the Chancellor of the Exchequer if he will publish the (a) strategic and (b) commercial links to the UK that (i) owners and (ii) managers of vessels applying for inclusion in the tonnage tax scheme are required to demonstrate in order to qualify for that scheme.

Photo of Nicky Morgan Nicky Morgan The Economic Secretary to the Treasury

Strategic management and commercial management of vessels within tonnage tax are assessed by reference to a range of factors which are described in detail in HM Revenue and Customs (HMRC) published Tonnage Tax Manual, specifically at paragraphs 03800 to 03840.

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