The military authorities have advised me that the data requested by the Deputy is not readily accessible as they do not capture such data in this manner.
I can confirm that the number of personnel who have claimed Patrol Duty Allowance for more than 90 days per year, in each of the years in question is as follows: -
91 days or more
|
2018
|
2019
|
2020 (to date*)
|
Officers
|
31
|
30
|
0
|
Enlisted Personnel
|
158
|
170
|
0
|
TOTAL
|
189
|
200
|
0
|
*As at 24/07/2020
The Deputy may also wish to note that 233 Naval Service personnel claimed the new tax credit for sea going, which was introduced in the Finance Bill 2019 on a one-off, exceptional basis. Naval Service personnel, who spent more than 80 days at sea in 2019 were in a position to benefit from this tax credit.