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

Seafarers' Allowance

To qualify for 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) that 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 that 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?

How to apply if you are a Pay As You Earn (PAYE) taxpayer

The quickest and easiest way to claim Seafarers' Allowance is using our online service, myAccount. The vast majority of 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.
  2.  Click the 'Manage your tax' line in PAYE Services.
  3.  Select 'Claim tax credits'.
  4. Select 'Seafarers' Allowance' under the category 'Your job'.

Making a claim for a previous year

For 2020 and subsequent years:

  1. Sign in to myAccount
  2. Click on the ‘Review your tax 2020 to 2023’ link in PAYE Services.
  3. Request 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, it is the assessable spouse, or nominated civil partner, who needs to apply.

How to apply if you pay tax under the self-assessed system

You can claim the relief by completing the Seafarers' Allowance section in your online Income Tax Return (Form 11) through Revenue Online Service (ROS).

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

Next: Fisher Tax Credit