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Seafarers' Allowance, Fisher Tax Credit and Sea-going Naval Personnel Tax Credit

Sea-going Naval Personnel Tax Credit

The Sea-going Naval Personnel Tax Credit is available for the years of assessment 2020 to 2029 inclusive.

You can claim the Sea-going Naval Personnel Tax Credit if:

  • you are a permanent member of the Irish Naval Service
  • and
  • you have spent at least 80 days at sea on board an Irish naval vessel within the relevant period.

The relevant period is the year prior to that for which you wish to claim the credit.

The sea-going naval personnel tax credit was €1,270 for the 2020 year of assessment. For the years of assessment 2021 to 2029 inclusive, the credit is €1,500.

You will automatically receive the Sea-going Naval Personnel Tax Credit if you meet the qualifying conditions. You can contact Revenue through MyEnquiries if the credit is not shown on your Tax Credit Certificate (TCC).

You may not claim this credit in the same year that you claim the Seafarers' Allowance or Fisher Tax Credit.

You can find further details about the qualifying conditions in the manual Sea-Going Naval Personnel Tax Credit.

  • Example

    John is a permanent member of the Irish Naval Service. In 2023, John spent 128 days at sea on board an Irish naval vessel. In 2024, John spent 73 days at sea on board an Irish naval vessel.

    John can claim this tax credit for 2024 as he spent at least 80 days at sea in 2023. However, as John spent less than 80 days at sea in 2024, he cannot claim the credit for 2025.

Published: 21 January 2025 Print this page

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