Seafarers Allowance

Seafarers Allowance

The extent of an individual’s liability to tax in Ireland depends on the number of days spent in Ireland in any given tax year together with other personal factors.

Did you know the Irish tax year runs on a calendar basis? Therefore in 2022, the tax year was from 1 January 2022 to 31 December 2022. The return based on the income earned in the 2022 tax year is due for submission to the Irish Revenue on or before 31 October 2023.

SEAFARERS ALLOWANCE

A tax allowance of €6,350 is available for seafarers who are at sea on a voyage to or from a foreign port for at least 161 days in the tax year. It also applies to seafarers on vessels which service drilling rigs.

GENERAL

The allowance was introduced 1998/99 and can be claimed as an alternative to the Trans-Border Workers Relief.

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CONDITIONS TO QUALIFY
  • The seafarer must be at sea for at least 161 days in the tax year. (169 days for years prior to 2001)
  • The employment must be performed wholly on board a sea going ship (Note 1) in the course of an international voyage and
  • The voyage must begin or end in a port (Note 2) outside the State and
  • The seafarer must not be a Public Sector employee.
  • The seafarer must not have claimed Split Year Treatment in respect of the income.
Note 1

A seagoing ship means a ship other than a fishing vessel that is registered in the shipping register of a European Member State and is used solely for the purposes of carrying passengers or cargo for reward.

Note 2

A rig or platform situated in any maritime area is regarded as a port — including rigs within the Irish continental shelf.

RELIEF DUE €6,350

Available at the highest rate of tax. The allowance cannot be set against any other income of the individual or against the income of his/her spouse.

Do you need help filing your tax return or determining whether or not you are obliged to file a tax return in Ireland? It is important to look at your tax affairs now because Revenue may impose interest and penalties on any late tax that is due. Contact us today for specific advice relevant to you. Email Colin Mulhall

2-MINUTE SEAFARER QUESTIONNAIRE
CHECKLIST

What we will need to help us determine your tax status in Ireland:

  • A copy of your employment contract
  • A copy of your discharge book or ships log/ details of days in Ireland
  • Copies of all your payslips / P60s
  • Details of any other income earned.
TAX COMPLIANCE AND PLANNING

Tax Compliance and Planning is essential. Why not fill in our Merchant Navy questionnaire to see if you qualify (takes 2 minutes)

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