Michael McGrath (Cork South Central, Fianna Fail) | Oireachtas source

My understanding is that, as the Minister stated, the 80 days spent at sea requirement applies to 2019 and the benefit of the tax credit can then be claimed in 2020. Does the Minister have an estimate of the number of personnel in the Naval Service who will be in a position to avail of this tax credit in 2020 and what that cost will be? The Minister is correct in stating that many of the members of the Naval Service have found the option of working elsewhere attractive because of the relatively poor levels of pay they are now receiving. The training given and skills acquired in the Naval Service are highly valued. The reality is that those personnel find themselves unable even to pay for accommodation with the current level of pay. I know this issue well because the Naval Service is based in my own area. Many of the personnel have left because they can no longer afford to stay working with the Naval Service. I would be grateful if the Minister could deal with those direct questions on the number of personnel who will benefit and the cost of the tax credit in 2020.

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