Taxes Consolidation Act 1997 section 472B

Seafarer allowance, etc

Section 472B provides for an annual tax deduction of €6,350 for qualifying seafarers, set against income from their seafaring employment.

• A qualifying individual must be absent from the State for at least 161 days in a tax year performing duties wholly on board a sea-going ship on an international voyage, and must hold a formal agreement (articles of agreement) with the ship's master.
• A qualifying sea-going ship must be registered in an EU member state or an equivalent UK register, and must be used solely for carrying passengers or cargo for reward; fishing vessels are excluded.
• The deduction of €6,350 is available only against income from the qualifying employment and cannot be set against other income of the individual or their spouse or civil partner; it is not standard-rated and so is available at the taxpayer's marginal rate.
• The relief is not available to State employees, employees of State-sponsored bodies or statutory boards, or to individuals taxed on the remittance basis or entitled to split-year residence treatment.

---