Chapter TTM03610
| Published date | 19 March 2016 |
| Record Number | TTM03610 |
| Court | HM Revenue & Customs |
A vessel cannot be a qualifying ship if the main purpose for which it is used is the provision of goods or services of a kind normally provided on land.
Examples of businesses where we will apply this rule include:
- retailers (including shops, and supermarkets)
- restaurants
- hotels - a ship-based holiday where the ship remains moored and there is no sea transportation element does not qualify for tonnage tax
- prisons
- radio stations
- casinos - a ship that sails out of territorial waters to operate gambling facilities does not qualify for tonnage tax.
- financial service providers
- offices
This...
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