The Tonnage Tax minimum training commitment
Table of contents
- Introduction
- Tonnage Tax Training Commitment
- The Minimum Training Obligation (MTO)
- Officer Trainees: Who is Eligible?
- The Core Training Commitment (CTC)
- CTC Format
- Timing of the CTC
- Approval of the CTC
- Inability to meet the CTC
- The End of Period Adjustment (EPA)
- EPA Format
- Accounting for Wastage
- Cadet and Apprentice Training Extending Over 3 Years
- Mixed Recruitment & Training Programmes
- Calculation of Payment in Lieu of Training (PILOT)
- The Level of PILOT Charges
- Maritime Training Trust Overhead Costs
- Monitoring, Enforcement and Audit
- Information Needs
- Enforcement
- Audit Arrangements
- Government SMarT Training Grants
- Contact Details & Glossary
- Glossary
