Revenue eBrief No. 007/22

18 January 2022

Sea-going Naval Personnel Tax Credit

Tax and Duty Manual Part 15-01-48, the Sea-going Naval Personnel Tax Credit, has been updated to reflect changes made to the credit by Finance Act 2021.

Finance Act 2021 extends the availability of the Sea-going Naval Personnel Tax Credit to the 2022 year of assessment. The value of the credit and qualifying criteria remain unchanged.