MT
Regulations, 2018
Statutory Text (3 Articles)
L.N. 127 of 2018
MERCHANT SHIPPING ACT
(CAP. 234)
Merchant Shipping Act (Substitution of First Schedule)
Regulations, 2018
IN exercise of the powers conferred by articles 6(2) and 374 of
the Merchant Shipping Act, the Minister for Transport, Infrastructure
and Capital Projects, with the concurrence of the Minister of Finance
has made the following regulations:-
(1) The title of these regulations is the Merchant
commencement.
Shipping Act (Substitution of First Schedule) Regulations, 2018, and
these regulations shall be read and construed as one with the First
Schedule to the Merchant Shipping Act, hereinafter referred to as "the
First Schedule".
(2)
These regulations shall come into force on the 1st May,
2018
Provided that these regulations shall also apply to
registration fees due in respect of a year commencing on or after the
1st May, 2018 even if such fees are paid prior to such date
For the First Schedule, there shall be substituted the
following
"FIRST SCHEDULE
(Article 6)
REGISTRATION FEES AND TONNAGE TAX
A. i. The fee on registration and the annual fee for non-tonnage tax ships
shall be as follows
Annual Fee
Ships
Fee on Registration
Basic Fee
Register Fee
(i)
Ships less than 24 metres length overall
a.
Fishing Vessel
€70
€25
€36
b.
Commercial Yacht
€115
€150
€250
c.
Pleasure Yacht
less than 50 gross
€115
€25
€175
tonnage
All other ships of less than 24 metres length overall
d.
less than 50 gross
€25
tonnage
€115
€400
e.
of 50 gross
€150
tonnage or more
Ships of 24 metres length overall or more
25 cents
40 cents
per net tonnage
per net tonnage
(ii) Pleasure Yacht
€255
subject to
subject to
minimum of €187.50
minimum of €400
€625 for
year of
Rates
registratio
(iii) Commercial Yacht which
Rates
as appear in para B
n
does not fall under category (iv)
as appear in para B
€1095
thereafter
(iv) Non-propelled Barge,
bareboat charter registered in a
foreign registry, laid up or under
€150
construction excluding ships in
Rates as appear in para
Rates as appear in para
category (ii)
B subject to reduction
B subject to reduction
(v) Commercial Vessel and
as appear in para C
as appear in para C
Fishing Vessel less than 2500
gross tonnage and do not fall
€255
under category (ii), (iii) and (iv)
above
(vi) All other ships of 24 metres length overall or more and do not fall under categories (ii),
(iii), (iv) and (v) above
€370 for
year of
a.
Ship less than 300
registration
gross tonnage
€840
Rates as appear in para
Rates as appear in para thereafter
B subject to reduction
B subject to reduction
or increase as appear in
€625 for
as appear in para C
year of
para C
b.
Ship of 300 gross
registration
tonnage or more
€1095
thereafter
A.ii.
The fee on registration and the annual fee for tonnage tax ships shall be
as follows
Annual Fee
Fee on
Ships
Registration
Tonnage
Basic Fee
Register Fee
Tax
(i) Ships less than 24 metres length overall
a.
Commercial Yacht
€115
€150
€100
€250
b.
less than 50 gross tonnage
€25
€115
€350
€400
c.
of 50 gross tonnage or more
€150
(ii) Ships of 24 metres length overall or more
€625 for
Rates
year of
Rates
Rates
as appear in
registration
a.
Commercial Yacht
as appear in
as appear in
para B
para B
para B
€1095
thereafter
€370 for
year of
Rates as
b.
Ship less than 300 gross
Rates as
registration Rates as appear
appear in
tonnage
appear in
in para B
€840
para B
para B
subject to
thereafter
subject to
subject to
reduction or
reduction or
€625 for
reduction as
increase as
increase as
year of
appear in
appear in
c.
Ship of 300 gross tonnage
appear in
registration
para C
para C
or more
para C
€1095
thereafter
A.iii Subject to the provisions of article 7(4), when there is a change in the
particulars or category of a registered ship and the new applicable fee or tonnage tax
payable on registration or annually is higher than that already payable, the provisions
of article 19(7) in respect of laid up vessels shall, mutatis mutandis, apply.
B.
The rates per net tonnage payable on registration, annual register fee
and annual tonnage tax when referred to in paragraph A.i and A.ii
Ship of Net Tonnage (NT)
Annual
Annual
Register Fee
Annual
Fee on
Register Fee
for non-
Tonnage
Not
Registration
for tonnage
Exceeding
tonnage tax
Tax
Exceeding
tax ships
ships
6,250
€1562.50
€2,500
€500
€2,500
€2,500
€1562.50
€2,500
€500
plus 40
plus 25 cents
plus 40 cents
plus 8 cents
cents for
6,250
8,000
for every NT
for every NT
for every NT
every NT
in excess of
in excess of
in excess of
in excess
6,250 NT
6,250 NT
6,250 NT
of 6,250
NT
€3,200
€2,000
€3,200
€640
plus 19
plus 7 cents
plus 19 cents
plus 1 cent for
cents for
8,000
10,000
for every NT
for every NT
every NT
every NT
in excess of
in excess of
in excess of
in excess
8,000 NT
8,000 NT
8,000 NT
of 8,000
NT
€3,580
€2,140
€3,580
€660
plus 14
plus 7 cents
plus 14 cents
plus 1 cent for
cents for
10,000
15,000
for every NT
for every NT
every NT
every NT
in excess of
in excess of
in excess of
in excess
10,000 NT
10,000 NT
10,000 NT
of 10,000
NT
€4,280
€4,280
€2,490
€710
plus 12
plus 12
plus 7 cents
plus 1 cent
cents for
cents for
15,000
20,000
for every NT
for every NT
every NT
every NT
in excess of
in excess of
in excess
in excess of
15,000 NT
15,000 NT
of 15,000
15,000 NT
NT
€4,880
€2,840
€4,880
€760
plus 9
plus 7 cents
plus 9 cents
plus 1 cent
cents for
20,000
30,000
for every NT
for every NT
for every NT
every NT
in excess of
in excess of
in excess of
in excess
20,000 NT
20,000 NT
20,000 NT
of 20,000
NT
€5,780
€3,540
€5,780
€860
plus 7
plus 7 cents
plus 7 cents
plus 1 cent
cents for
30,000
50,000
for every NT
for every NT
for every NT
every NT
in excess of
in excess of
in excess of
in excess
30,000 NT
30,000 NT
30,000 NT
of 30,000
NT
€7,180
€4,940
€7,180
€1060
plus 5
plus 7 cents
plus 5 cents
plus 1 cent
cents for
Exceeding 50,000
for every NT
for every NT
for every NT
every NT
in excess of
in excess of
in excess of
in excess
50,000 NT
50,000 NT
50,000 NT
of 50,000
NT
C.
Reduction or increase on the rates per net tonnage on registration,
register fee and tonnage tax when referred to in paragraph A.i or A.ii
Reduction or Increase on
Age of Ship
Reduction on
Register Fee
Equal to or
Fee on Registration
and Tonnage Tax
Less than
Exceeding
%
%
Years
– 30
– 15
–
–
+5
–
Subject to
–
+10
minimum
–
+25
increase
(compounded
for both register
fee and tonnage
–
Equal to or exceeding 30
+50
tax as
applicable) of
€1,500
D.
Annual fees for any one year paid after the anniversary of registration
for that year shall be increased by ten per cent.
E.
Dues on any ship shall be rounded upwards to the nearest whole euro.
F.
The Minister may, under such conditions as he may deem appropriate,
exempt any ship or any class of ships from the payment of all or part of the fees,
excluding the Annual Tonnage Tax payable in terms of this Schedule.
G.
For the purposes of this Schedule
"age" in relation to a ship, means the difference between the year in which the
ship was built and the year in respect of which the fee is due;
"commercial vessel" means a vessel granted a licence or permit to operate in
terms of the Commercial Vessels Regulations, and which is valid;
"fishing vessel" means a vessel registered in the Fishing Vessels Register in
terms of the Fisheries Conservation and Management Act;
"gross tonnage", "length overall" and "net tonnage" shall be that as may be
ascertained in terms of the tonnage regulations made under this Act;
"laid up vessel" means a vessel which is not a pleasure yacht or a commercial
yacht and which qualifies as a laid up vessel in terms of article 19(7);
"tonnage tax ship" shall have the same meaning as assigned to it in the
Merchant Shipping (Taxation and Other Matters Relating to Shipping Organisations)
Regulations.
€0.45