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In force since 2025-10-01, as the publisher states.
Copy read on 2026-11-10. The page it was read from
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.
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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.
Propose a changeThese Regulations may be cited as the Tonnage Tax (Training Requirement) (Amendment etc.) Regulations 2025 and come into force on 1st October 2025.
Propose a changeThese Regulations extend to England and Wales, Scotland and Northern Ireland.
Propose a change(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.
Propose a change(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”.
Propose a changeThe Tonnage Tax (Training Requirement) (Amendment etc.) Regulations 2023 are revoked.
Propose a change