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Version status: In force | Document consolidation status: Updated to reflect all known changes
Version date: 1 January 2024 - onwards
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472BB. Sea-going naval personnel credit.

(1) In this section -

"day at sea" means a cumulative period of 8 hours within any 24-hour period on patrol at sea on board a naval vessel;

"naval vessel" means a naval patrol vessel owned by the Minister for Defence;

"qualifying individual" means a permanent member of the Irish Naval Service who has spent at least 80 days at sea in a relevant period performing the duties of his or her employment;

"relevant period", in relation to a year of assessment, means the immediately preceding year of assessment.

(2) Where for the year of assessment 2020 an individual is a qualifying individual -

(a) he or she shall be entitled to a tax credit (to be known as the 'sea- going naval personnel credit') of €1,270, and

(b) relief shall not be given under section 472B or 472BA in respect of that year.

(3) Where for the year of assessment 2021, 2022, 2023 or 2024 an individual is a qualifying individual -

(a) he or she shall be entitled to a sea-going naval personnel credit of €1,500 in relation t

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