Working at sea? Three reliefs, and you can only have one

Anyone who works at sea in Ireland has one of three reliefs pointed at them, and Revenue puts all three on a single page — which is precisely why people claim the wrong one, or assume they do not qualify for any.

The key rule is at the top: they do not stack. One per year. So the question is not whether you qualify, it is which one is worth most to you.

The Fisher Tax Credit — €1,270

You qualify if you are a PAYE employee or pay by self-assessment, you are resident in the State, and "you have spent at least 80 days at sea actively engaged in sea-fishing (that is, fishing for, or taking, sea-fish)" on a vessel licensed by an EU Member State and on the EU Community Fishing Fleet register, or an equivalent UK register.

"The Fisher Tax Credit is €1,270 per year. You can offset this credit against your total income, that is, income from fishing and other sources." That second sentence matters — it is not ring-fenced to your fishing income.

And the line that brings in far more people than expect it: "If you are a part-time fisher, you will be eligible for the credit providing you satisfy the above conditions."

What actually counts as a day at sea

"A day means a minimum of eight hours at sea within a 24 hour period. These eight hours can be accumulated over a number of fishing trips in a 24 hour period." Two short trips in a day can add up to a qualifying day.

"A fishing trip starts from the time you leave the port to fish and ends when you return to port. If you return due to distress only, this will not be deemed a return provided that you resume the trip again."

Not all fishing counts: "The type of fishing covered is fishing for any kind of fish found in the sea, including crustaceans and molluscs. It does not include salmon, fresh water eels or aquaculture animals."

And "If you are fishing or dredging solely for scientific, research or training purposes, you do not qualify."

The Seafarers' Allowance — €6,350, and the biggest of the three

"You are entitled to an allowance of €6,350, which is available at your highest rate of tax and is set against your seafarer income. You cannot use the allowance against any other income."

It is an allowance rather than a credit, so at the higher rate of tax it is worth considerably more than the Fisher Tax Credit — but only against your seafarer income.

To qualify you must "be at sea for at least 161 days in the course of a year", "carry out your work wholly on board a sea-going ship while on an international voyage", "not be a Public Sector employee", not have claimed split year treatment on the income, and "be on a voyage that begins, or ends, in a port outside Ireland."

"A sea-going ship is a ship (other than a fishing vessel) which is only used to carry passengers or cargo for payment." — so a fishing vessel is out, which is what the Fisher Tax Credit is for.

Two definitions worth knowing: "A rig or platform which is situated in any maritime area is regarded as a port." and "You are considered as being absent from Ireland for a day if you are absent at midnight."

The Sea-going Naval Personnel Tax Credit — €1,500, and automatic

You qualify if "you are a permanent member of the Irish Naval Service" and "you have spent at least 80 days at sea on board an Irish naval vessel within the relevant period."

The timing catches people: "The relevant period is the year prior to that for which you wish to claim the credit." So this year's credit depends on last year's days at sea.

"For the years of assessment 2021 to 2029 inclusive, the credit is €1,500."

And the good news: "You will automatically receive the Sea-going Naval Personnel Tax Credit if you meet the qualifying conditions." If it is not on your Tax Credit Certificate, contact Revenue through MyEnquiries.

You can only have one

Stated twice on Revenue's page, from both directions. "You may not claim the Seafarers' Allowance in the same year as the Fisher Tax Credit." and "You may not claim this credit in the same year that you claim the Seafarers' Allowance or the Fisher Tax Credit."

So work out which is worth most in your circumstances before you claim. As a rule of thumb, the Seafarers' Allowance at the higher rate of tax beats either credit — but it needs 161 days and an international voyage, which many fishers will never meet.

Claim through Revenue myAccount. "Most people who claim this relief online receive their tax refund, where it is due, within five working days."

Common questions

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