Training and the Tonnage Tax regime: frequently asked questions
Table of contents
- The core training commitment
- Q1. In the year in which we enter tonnage tax, do we need to recruit trainees/pay PILOT in respect of the period prior to 1st October?
- Q2. Can we pay Planned PILOT rather than train or sponsor trainees?
- Q3. What if we are unable to fulfil some of the recommendations on Form 3 relating to the employment and training of British/EEA ratings?
- Trainees
- Q4. What if a Cadet takes longer than 36 months to complete training, or completes training in less than 36 months?
- Q5. How should we record a trainee who started after the 1st day of a month?
- Q6. Why is the core training commitment cumulative over three years?
- Q7. Can a shortfall in the trainee months achieved in one period be offset against a surplus achieved in another?
- Default PILOT
- Q8. What will happen if we fail to meet 50% of the CTC in a particular year?
- Fleet changes
- Q9. What do we do if vessels are sold/leave the fleet after the CTC is approved?
- Q10. What do we do if vessels are added to the fleet?
- Q11. Will we still have a training commitment if we temporarily have no vessels in the fleet?
- Submitting forms
- Q12. Can we await the Department for Transport's clearance of our EPA forms before we copy them to the Maritime Training Trust (MTT)?
- Q13. Can we submit the forms by email?
- Q14. If we forget to complete Form 8 for additional vessels what do we do?
- Q15. We subsequently discover that a trainee was not recorded in earlier periods, what do we do?
