Dáil Éireann Debate, Thursday - 16 April 2015
78. Deputy Michael McGrath asked the Minister for Finance his plans to introduce specific provision in the taxation system for seafarers, as is the case in other jurisdictions; if this is an issue his Department has examined; if his Department has an estimate of the number of Irish seafarers; and if he will make a statement on the matter. [15058/15]
Amharc ar fhreagraSection 472B of the Taxes Consolidation Act 1997 provides, subject to certain conditions, for an annual income tax allowance of €6,350 for seafarers.
The allowance is conditional on a seafarer being at sea for at least 169 days in a tax year. The duties must be wholly performed aboard sea-going ships on an international voyage. A sea-going ship is one that is registered in the relevant Register of a Member State and is used solely for the trade of carrying, by sea, passengers or cargo for reward. An international voyage is a voyage that begins or ends in a port outside the State.
The most recent year for which figures are available is 2012, when a total of 200 claimed the seafarer's allowance at a cost to the Exchequer of €0.4 million.
An exemption from employer's PRSI is also available in respect of qualifying companies who employ seafarers. Further details on this exemption are available from the Minister for Social Protection.
My Department does not have an estimate of the number of Irish seafarers. However, the information may be available to the Department of Agriculture, Food and the Marine.
