Af nationale skattemæssige hensyn foretrækker nogle medlemsstater ikke at anvende nedsatte sat ser som ovenfor nævnt, men godtgør i stedet rederne — helt eller delvist — omkostningerne ved disse afgifter.
For internal fiscal reasons some Member States prefer not to apply reduced rates as mentioned above, but instead may reimburse shipowners — partially or wholly — for the costs resulting from these levies.