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Skimmers with bases:

If a skimmer moves up to difficult terrain and has its nose covering the terrain, but the base is completely out of terrain....does it take a DT test? The rules aren't clear on this.

Are we assuming the skimmer is landing in the difficult terrain?

If so, I would say yes, no matter where the flying base is, so long as contact with the hull occurs (imagining the skimmer "landing" when it must during that part of a turn).

But the landing part is described in the rules as putting the skimmer base down, not putting the skimmer down.

In that case no, as the skimmer will be "flying above" the terrain and suffer no harm so long as the base is not in contact with the terrain.

But I still contend that the flying base does not matter about taking the difficult terrain test; so long as a part of the hull is over the terrain, I would say it has to take a difficult terrain test, even when I would employ a whole mech Tau army.

All measurement to and from the skimmer uses the hull. The flight base is ignored for all purposes except determining base contact for close combat (and in the case of the Valkyrie, distance to objectives and dis/embarking).

So if a part of the hull of the skimmer enters the terrain, the skimmer has entered the terrain. Where the base is sitting is completely irrelevant.

I've seem it played both ways. The problem comes with the Valkyrie, sicne this thing is so huge you get into the what a hull and not a hull etc. I really seems a whole lot simpler to just play it as the flight base, but RAW it is any part of the haul.