Micheál Martin (Cork South Central, Fianna Fail) | Oireachtas source

Deputy Stanton had specific questions. I gave him the examples of the two inshore patrol vessels. The duty allowance is not specifically a budgetary issue in the sense we can deal with it as we are, and there have been negotiations. I was anxious to retain the tax credit in this year's budget. Regarding the patrol duty allowance, I spoke to people where the tax credit was meant to be the big game changer in recruitment to the Naval Service. It is important but it has not been a game changer. I think officials on both sides have gone into the weeds on this. I am anxious that we stand back a bit and make sure that whatever we do here is right and actually means something in terms of people on ships and in terms of their pocket, so to speak, because it is not just a simplification and clarification of an allowance. We are engaging with the Department of Public Expenditure, National Development Plan Implementation and Reform on this. There is a specific Naval Service seagoing tax credit which is worth €1,500.