Revenue eBrief No. 228/22
23 December 2022
Sea-going Naval Personnel Tax Credit
The availability of the Sea-going Naval Personnel Tax Credit has been extended by one year, to the 2023 year of assessment by Finance Act 2022. Tax and Duty Manual Part 15-01-48 Sea-going Naval Personnel Tax Credit has been updated to reflect this extension.
The value of the credit and qualifying conditions which must be met to receive the credit have remained unchanged.