---
title: "The Tonnage Tax (Training Requirement) (Amendment etc.) Regulations 2025"
id: c2b04fef-c45d-4787-a1ab-cd561792a75e
authority: uk
place: "United Kingdom"
applies_also_from: []
kind: regulation
in_force: true
publisher_url: https://www.legislation.gov.uk/uksi/2025/1007
attribution: "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
solon_url: https://solon.orangecat.ch/law/c2b04fef-c45d-4787-a1ab-cd561792a75e
language: en
in_force_from: 2025-10-01
date_basis: publisher
status: consolidated
source_url: https://www.legislation.gov.uk/uksi/2025/1007/data.xml
read_on: 2026-11-10
sha256: 0ed0950177cc39bdb6b0bced9284e408771144335f405dd5aa260d6b27b5dbd0
provisions: 6
---

# The Tonnage Tax (Training Requirement) (Amendment etc.) Regulations 2025

## Title and introductory text {#prelims}

2025 No. 1007
TONNAGE TAX
The Tonnage Tax (Training Requirement) (Amendment etc.) Regulations 2025
Made
8th September 2025
Laid before the House of Commons
9th September 2025
Coming into force
1st October 2025
The Secretary of State makes these Regulations in exercise of the powers conferred by paragraphs 29(2)(a), 31(2)(c) and 36 of Schedule 22 to the Finance Act 2000.

## 1 Citation and commencement {#regulation-1}

These Regulations may be cited as the Tonnage Tax (Training Requirement) (Amendment etc.) Regulations 2025 and come into force on 1st October 2025.

## 2 Extent and application {#regulation-2}

These Regulations extend to England and Wales, Scotland and Northern Ireland.

## 3 {#regulation-3}

(1) These Regulations apply for the purposes of calculating the payments in lieu of training for the purpose of the Tonnage Tax (Training Requirement) Regulations 2000 in respect of a relevant four month period falling after 30th September 2025.
(2) In paragraph (1), a “relevant four month period” means a period of four months commencing on 1st February, 1st June or 1st October in any year.

## 4 Amendment of Regulations {#regulation-4}

(1) The Tonnage Tax (Training Requirement) Regulations 2000 are amended as follows.
(2) In regulation 15(1)(b) (payments in lieu of training) for “£1,421” substitute “£1,705”.
(3) In regulation 21(4) (higher rate of payment in cases of failure to meet training requirement) for “£1,329” substitute “£1,613”.

## 5 Revocation {#regulation-5}

The Tonnage Tax (Training Requirement) (Amendment etc.) Regulations 2023 are revoked.