Taxes Consolidation Act 1997 section 472BB

Sea-going naval personnel credit

Section 472BB provides a tax credit for permanent members of the Irish Naval Service who meet qualifying sea-going service conditions in the preceding year of assessment.

• A "qualifying individual" is a permanent member of the Irish Naval Service who has spent at least 80 days at sea in the preceding year of assessment, performing the duties of their employment.
• A "day at sea" means a cumulative period of 8 hours within any 24-hour period on patrol at sea on board a naval patrol vessel owned by the Minister for Defence.
• The credit is €1,270 for the 2020 year of assessment and €1,500 for each of the years of assessment 2021 to 2029 inclusive.
• A qualifying individual cannot also claim the seafarer allowance (section 472B) or the fisher tax credit (section 472BA) in the same year of assessment.