SED - Voyages

SED - Voyages

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I have a client works on a ship that departs from a foreign port but makes stops at several UK ports and oil rigs.

The clients voyages are as follows (same qualifying ship throughout):

9 May to 10 May - Joins ship in Holland and voyages to a UK port.

11 May – Day off in the UK (client lives in the UK). 12 May to 02 June – Ship leaves UK port and docks at an oil rig from 15 May to 31 May. The oil rig is outside the UK 12 mile limit but within the UK Continental Shelf. The ship remains at the oil rig before returning to a UK port.

03 June to 09 June – Ship leaves UK port and docks at an oil rig from 06 June to 08 June. The oil rig is outside the UK 12 mile limit but within the UK Continental Shelf. The ship then leaves the oil rig and returns to a UK port.

09 June to 13 June – Ship leaves UK port and docks at an oil rig on 10 June. It then leaves this oil rig and docks at another oil rig on 11 June before returning to a UK port on 13 June. Both oil rigs are outside the UK 12 mile limit but within the UK Continental Shelf.

14 June – Day off in the UK (client lives in the UK).

15 June to 26 June – Ship leaves UK port and docks at oil rig from 16 June to 25 June. The oil rig is outside the UK 12 mile limit but within the UK Continental Shelf. The ship then leaves the oil rig and returns to a UK port.

The client thinks that the above voyage represents a single voyage beginning at a foreign port (Holland) and ending at a UK port. Several of his shipmates have made a SED claim on this basis. Can anyone confirm if the above represents a single voyage or several different voyages?

Assuming that the above is not a single voyage do the voyages to the oils rigs which are outside the UK 12 mile limit but included within the UK continental shelf qualify for SED and are these days included in the calculation (viz using the above example 48 qualifying days equals £1,000 pay and the pay for each of these days is excluded by the SED from UK tax i.e. £1,000 – SED £1,000 = £nil)?

The alternative view is that, on the assumption that this is one single voyage, whilst S. 382(1) excludes the 48 days in working out whether the continuous 1/6th is satisfied, because all of the work is undertaken within the UK Continental Shelf the related pay does not qualify for SED.

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