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Statutory Instruments

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

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

Extent and application

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

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(2) 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.

Amendment of Regulations

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”.

Revocation

5. The Tonnage Tax (Training Requirement) (Amendment etc.) Regulations 2023(3) are revoked.

Signed by authority of the Secretary of State for Transport

Keir Mather

Parliamentary Under Secretary of State

Department for Transport

8th September 2025

(1)

2000 c. 17. Section 82 of the Act gives effect to Schedule 22.

(2)

S.I. 2000/2129, amended by S.I. 2015/788, S.I. 2021/1030 and S.I. 2023/983; there are other amending instruments but none is relevant.

Status: This is the original version (as it was originally made). This item of legislation is currently only available in its original format.
The Tonnage Tax (Training Requirement) (Amendment etc.) Regulations 2025 (2025/1007)
Version from: original only

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relevant four month period reg. 2. def_d54da62c51

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