Light dues, at the current rate set by The Merchant Shipping (Light Dues) Regulations in the UK, are charged to a ship’s disbursements account by the port agent handling the ship.
The dues are later collected from the agent by a Collector of Light Dues, who remits them to a General Lighthouse Fund administered by the Department for Transport for distribution between the three general lighthouse authorities. No cash payment is made by the ship itself, but if light dues are payable by the ship, the master must obtain a receipted Light Certificate from the agent to show that the correct dues have been paid at the port. The Light Certificate must be available for inspection by HM Customs.
