the analysis was ultimately aimed at achieving insight into the policy ways of stimulating the use of lng as clean shipping fuel access to capital is not as easy as it was in the prelehmann times consequently tax incentives are not an instrument to promote using lng as ship fuel the additional investment for the lng equipment needs to be financed from the price differential of lng and other low sulphur fuels based on market prices cases where product specific aspects have not been understood by authorities such as flammability dispersion etc a similar situation was seen with authorities who did not accept ships as safe even though they had been certified according to imos international convention for the safety of life at sea solas and class rules