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Shipping: Taxation

Asked by Joe RobertsonConservativeTreasuryTabled Answered 1 June 2026UIN 3482

The question

To ask the Chancellor of the Exchequer, what assessment she has made of the potential impact of changes to the non-domicile tax regime on the competitiveness of London as a global centre for maritime finance, insurance, shipbroking and shipping management.

Answered by Dan Tomlinson

The Government is committed to addressing unfairness in the tax system, so that everyone who makes their home in the UK pays their taxes here.

That is why the Government removed the outdated concept of domicile status from the tax system from April 2025 and replaced it with a new internationally competitive residence-based regime, focused on attracting the best talent and investment to the UK.

The Chancellor has been clear that she will continue to assess the regime to ensure it strikes the right balance, including on competitiveness. The Government set out its assessment of the impact of the changes here:

https://www.gov.uk/government/publications/tax-changes-for-non-uk-domiciled-individuals/reforming-the-taxation-of-non-uk-domiciled-individuals

These reforms support the UK’s overall competitiveness, including London’s position as a global centre for maritime finance, insurance, shipbroking and shipping management. Alongside this, the Government continues to support the sector through measures such as the Tonnage Tax regime, which helps ensure UK shipping remains competitive internationally and supports the wider maritime ecosystem.

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