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

Seafarers' Allowance

To qualify for the Seafarers' Allowance, you must:

• be at sea for at least 161 days in the course of a year
• carry out your work wholly on board a sea-going ship while on an international voyage
• not be a Public Sector employee
• not have claimed Split year treatment in respect of the income earned
• and
• be on a voyage that begins, or ends, in a port outside Ireland.

A sea-going ship is a ship (other than a fishing vessel) which is only used to carry passengers or cargo for payment. It must be registered in:

• the shipping register of a European Union (EU) Member State
• or
• an equivalent register governed by the United Kingdom (UK).

A rig or platform which is situated in any maritime area is regarded as a port.

You are considered as being absent from Ireland for a day if you are absent at midnight.

How much allowance is available?

You are entitled to an allowance of €6,350, which is available at your highest rate of tax and is set against your seafarer income. You cannot use the allowance against any other income.

How do you claim the allowance?

If you are a Pay As You Earn (PAYE) taxpayer

The quickest and easiest way to claim the Seafarers' Allowance is by using our online service, myAccount. Most people who claim this relief online receive their tax refund, where it is due, within five working days.

You can use myAccount to complete an Income Tax form for the year you wish to claim.

Making a claim for the current year

1. Sign in to myAccount or ROS.
2. Click 'My Enquiries'.
3. Select 'Add New Enquiry'.
4. ROS users need to select a category from the dropdown menus, 'Enquiry relates to' and 'More specifically'.
5. Enter your query in the 'Enquiry details' box.
6. Confirm your email address.
7. Click 'Submit enquiry' to complete the process.

Making a claim for a previous year

1. Sign in to myAccount
2. Click on the ‘Review your tax for the previous 4 years’ link in PAYE services.
3. Request a Statement of Liability.
4. Click on ‘Complete Income Tax Return’.
5. Complete and submit the form.
6. In the ‘Tax Credits & Reliefs’ page, select ‘Your job – Seafarers' Allowance’ and add it as an allowance.

If you are jointly assessed, the assessable spouse, or nominated civil partner, needs to apply.

How to claim if you are self-assessed

You can claim the credit for 2022, 2023, 2024 and 2025. This can be done by completing your annual Income Tax Return (Form 11) in the Revenue Online Service (ROS). To claim the credit, complete your Income Tax Return and follow these steps:

1. Sign into ROS.
2. Open the ‘My Services’ screen.
3. Click on ‘File Return’.
4. Select ‘Income Tax’ from the dropdown menu.
5. Select the tax year for which you wish to file a return.
6. Locate the ‘Personal Tax Credits’ section of the tax return
7. Select ‘Seafarer’s Allowance’ and enter the information requested.

You can register for ROS, if you have not already done so.

Next: Fisher Tax Credit