Vol. 575 No. 3
144 Mr. Penrose asked the Minister for Finance the tax free allowances for a person (details supplied) in County Westmeath; the level of income that the person will have to be in receipt of, before tax would be levied on them; and if he will make a statement on the matter. [28118/03]
I am advised by the Revenue Commissioners that based on the information supplied they are unable to identify, with certainty, the person about which information is requested. The PPS number supplied appears to be incorrect. If the Deputy provides a correct PPS number, I will arrange for the information sought to be provided to him.
145 Mr. J. O'Keeffe asked the Minister for Finance if he will consider the introduction of a marine fishing allowance in order that the seafarer's allowance of ?6,350 provided for in the Finance Act 1998 can be extended to fishermen in order that they can be treated in a similar manner to merchant shipping personnel. [28154/03]
The seafarer's allowance, which is provided for under section 472B of the Taxes Consolidation Act 1997, applies to the shipping industry and under EU rules constitutes a state aid. The allowance of €6,350 at the marginal rate applies to seafarers who are at sea on a voyage to or from a foreign port for at least 161 days in total in a tax year on a passenger or cargo ship which is registered in an EU member state's shipping register. Other EU states have a similar concession.
The EU has exempted the shipping industry from certain state aid provisions and has published guidelines, OJ C 205 of July 1997, to this effect. There is no similar exemption for the fishing industry and the introduction of a marine fishing allowance would breach the EU guidelines.
