Question to the Department for Transport:
To ask the Secretary of State for Transport, pursuant to the Answer of 30 March 2023 to Question 177809 on Shipping: Tonnage Tax, whether his Department requires companies linked to vessels that are not part of the Red Ensign Group to provide evidence in their returns that they are (a) strategically and (b) commercially managed in the UK.
HM Revenue and Customs is responsible for determining whether a company or group is eligible to elect into the UK Tonnage scheme.