factors associated with this include the initial grandfathering of fishing rights which began in under the current quota system how resource rents are distributed between industry and the general public the actual owner of the resource and the effects of quota consolidation on small communities the tax is comprised of two parts a fee and a resourcerent tax and identifying an approach that ensures the resource rent tax fisheries pay reflects the real economic rents accrued by the industry is an ongoing current policy objective since the fishing fee has again been calculated and levied as a single fee this form of support has gradually been reduced over time falling to zero for the first time in when a special tax concession for fishermen ended