§ Mr. Carmichael
To ask the Chancellor of the Exchequer how many companies have been rejected for entry into the tonnage tax scheme in each year since the system was introduced; and how many of these were operating under(a) the red ensign and (b) other flags. 
§ Dawn Primarolo
No company has had an election for tonnage tax rejected.
Companies can discuss their eligibility for the regime in advance with the Inland Revenue. Where such discussions take place, a company will sometimes decide not to make an election.