TTM03940 - Qualifying companies and ships: Flagging - tugs and dredgers
FA00/SCH22/PARA22D
»Ê¹ÚÌåÓýappse EU/EEA 'flagging' rules were repealed by FA22/S25 (6) and (7) with effect from 1 April 2022
To qualify for tonnage tax a tug or dredger had to be registered on a relevant register (EU/EEA plus UK and Gibraltar). »Ê¹ÚÌåÓýapp rules for tugs applied also to anchor handling tug supply ships (AHTS) that were, or had been,  engaged in towage activity.
»Ê¹ÚÌåÓýapp legislation was amended by SI2020/332 to maintain its effect following departure from the EU/EEA, but was repealed by FA22 with effect from 1 April 2022.
For further information:
| Description | Further information link |
|---|---|
Tugs |
|
Dredgers |
References
| Reference | Link |
|---|---|
FA00/SCH22/PARA22D |