#tonnage

Today tonnage refers to a ship's displacement in the water or the gross pounds of cargo it is capable of carrying. In the days of sail this was not so, especially since the 15th century. Tonnage was spelled "tunnage" and referred to the number of "tuns" a ship could carry.

Den svenska fiskeflottan fortsätter minska

Havs- och vattenmyndigheten har publicerat en rapport om den svenska fiskeflottan år 2021. Rapporten visar att den svenska fiskeflottan fortsätter minska i storlek. Mellan 2020 och 2021 minskade fiskeflottan från 1 041 båtar till 1019 båtar (-2,1%). Minskningen har främst skett bland båtar under 10 meter som fiskar med passiva redskap. Andelen inaktiva fiskebåtar är 20% (201 st). Den siffran…

The taxable profit of delivery organizations is determined through the Tonnage Tax. It is a tax collection component used to ascertain shipping related benefits for Corporation Tax (CT) of qualifying shipping organizations. In any case, to be considered as a certified transporting organization, it should settle Corporation Government obligation, work qualifying ships and ought to likewise ‘deliberately and monetarily deal with’ its armada from the United Kingdom. To put it plainly, it implies genuine and powerful administration must happen in the UK, producing genuine financial movement. When an association qualifies on all the previously mentioned parameters the transportation-related benefits are determined on the tonnage of the boats utilized in the organization’s delivery exchange.

Significance of the Tonnage Tax

To urge shipping gatherings to find their business in the United Kingdom, the Tonnage charge was presented as a motivating force. Presented in 2000, the goal was to make a feasible business condition for universal delivery organizations situated in the United Kingdom. The point was likewise to empower the development and re-establishment of existing UK-based transporting organizations while in the meantime drawing in speculations from financial specialists over the globe. Another effect of the tax collection instrument was that it tended to the decrease in the United Kingdom trader armada. Along these lines, subsequently, the quantity of transportation organizations situated in the United Kingdom has not just expanded and had additionally prompted an expansion in the number of people utilized by the UK shipping industry.

Application of Tonnage Tax

Tonnage tax is appropriate on ship operatives who carry goods or somebody at sea (Say, for example, container lines and ferry/cruise corporations) or for services given at sea (like safety standby vessels). But for eligibility organizations should be running ships from the United Kingdom. It is a mechanism which prohibits vessel financiers and vessels leased out on bareboat charter terms.

The tonnage tax rules of the United Kingdom could be used both on the world’s largest container and cruise ship operatives and also on a company operating a particular platform supply vessel. Further, Tax-payers are extra encouraged to take into a “pre-clearance” method with HMRC, the UK’s tax authority so previous steps can provide a good idea regarding the level of intervention by United Kingdom authorities in each particular case seeking utilization of tonnage tax.

Calculation of Tonnage Tax profit

Tonnage tax profit of a company is calculated in 4 steps:

100 net tons up to 1,000 – £0.60

100 net tons from 1,001 to 10,000 – £0.45

100 net tons from 10,001 to 25,000 – £0.30

100 net tons above 25,000 – £0.15

The ship would be ‘managed’ by a company if it is owned or chartered to it. Please note if the ship is laid up, it remains to be conducted by the organization and tonnage tax would be payable.

Profit every day is multiplied with days in an accounting time (unless the ship was managed through the company as a qualifying ship for the section of the period in which case it would be multiplied by the number of days it was operated for)

Comprehensive calculations in one and two over for every ship treated.

All amounts to be added and the whole for every ship is the company’s tonnage tax profit for the accounting term.

Conditions to qualify for Tonnage Tax

For any ship seeing to qualify for Tonnage tax, it must be

Seaworthy – A ship passes as seaworthy if it is verified for navigation at sea through any responsible authority of a country. Furthermore, a segment of the normal commercial services of the ship is sent out at sea.

Should weigh at least 100 gross tons. Applied for carrying either travellers, cargo or should be included in methods like Towing, Salvaging or in any assistance to be given at sea

Nevertheless, the following ships are not qualified for the qualification.

Pleasure craft (Barring Cruise Liners)

Factory ships or Fishing vessels

Tankers relating to a particular oil field

Certain tugs and dredgers

River or Harbor ferries

A vessel which could provide goods or services on land (e.g. floating supermarket or accommodation)

Comparing UK Tonnage Tax with Other Taxes

Despite such a critical number of tonnage charge frameworks across above Europe, the basic capacity standards and how the systems work in a general sense the identical transversely over Europe. In any case, the United Kingdom is the principal structure which obliges tonnage charge associations for getting ready of cadets and this adds a cost to working in the Tonnage Tax. While this furthermore goes about as a limit to an impressive parcel of the greatest transportation fleets entering United Kingdom tonnage charge in light of the fact that on account of the cost just as the commonsense furthest reaches of precisely what number of contenders should be seafarers.

Additionally, UK tonnage tax organizations need not fly UK signals either do they have to utilize UK officers or group. While there is adequate business the board action in the UK specialized administration does not have to happen in the UK. Since moving into the UK tonnage charge is just worried about moving administration level representatives into the UK. Presently, this is the place the United Kingdom tonnage charge has had the capacity to score over different routines as global representatives are eager to move to the UK than other European nations.

Conclusion

Goals of the individuals who presented tonnage tax have been accomplished and in the present situation, the positive financial effect of tonnage charge keeps on defending its reality. Utilization of the tonnage charge has additionally prompted the recharging and development of existing UK-based dispatching organizations, while in the meantime likewise drawing in speculations. In addition, the quantity of transportation organizations situated in the UK has expanded and it basically has likewise prompted an expansion in the number of people utilized by the UK shipping industry.

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MOTIVATION, l’outil que tout le monde devrait connaitre

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