Merchant Shipping Act 1995

Exemptions from taxes, duties, etc

221 Exemption from taxes, duties, rates etc

(1) The following, that is to say—

(a) all lighthouses, buoys and beacons,

(b) all general light dues and other rates, fees or payments accruing to or forming part of the General Lighthouse Fund, and

(c) all premises or property belonging to or occupied by any of the general lighthouse authorities,

which are used or applied for the purposes of any of the services for which those dues, rates, fees and payments are received shall be exempt from all public or local taxes, duties or rates.

(2) All instruments used by or under the direction of any general lighthouse authority in carrying on those services shall be exempt from stamp duty.

(3) Stamp duty shall not be chargeable on any proposals under Schedule 9.

(4) All instruments used by or under the direction of the Secretary of State in carrying this Part into effect shall be exempt from stamp duty.

(5) All instruments which are required by any provision of this Part to be in a form approved by the Secretary of State, if made in that form, shall be exempt from stamp duty.

222 Exemption from harbour dues

All ships belonging to or used by any of the general lighthouse authorities or the Secretary of State shall be entitled to enter, resort to, and use any harbours, ports, docks or piers in the United Kingdom without any payment of tolls, dues or rates of any kind.