Under the legislation, for every 15 posts in the effective officer complement for the ships qualifying for the tax, the company shall provide training on a relevant course for not less than one eligible officer trainee each year .The trainees must be British or European Economic Area (EEA) nationals and ordinarily resident in the UK. There is however, an avoidance clause whereby the company makes a payment in lieu of training (PILOT) calculated by multiplying the number of months when they should have been training by₤550 . This ‘opt out’has proved a popular choice in the UK system as shown by the analysis of recruitment in the following sections.
- 老古Lv 71 0 年前最佳解答
在現行法令, 船舶為符合稅務優惠條件而補充的高級船員, 每十五人公司每年就應提供相關課程的訓練給至少一名訓練生. 該訓練生的國藉必須是英國或歐洲經濟區的成員國而且是該國的普通居民。然而公司也可以利用免除條款以付補償金來替代該訓練。其補償金額每個月為₤550 . 從下面幾個段落有關招募的分析中可以看到選擇付補償金的還挺普遍的。