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

  1. Overview
  2. Seafarers' Allowance
  3. Fisher Tax Credit
  4. Sea-going Naval Personnel Tax Credit

Sea-going Naval Personnel Tax Credit

The Sea-going Naval Personnel Tax Credit is available for the 2020 and 2021 years of assessment only.

You can claim the Sea-going Naval Personnel Tax Credit if you meet the following conditions:

  • you are a permanent member of the Irish Naval Service
  • and
  • you must 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.

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 more details about the qualifying conditions in the manual Sea-Going Naval Personnel Tax Credit.