Paschal Donohoe (Dublin Central, Fine Gael)
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Question 61: To ask the Minister for Finance his plans to review the qualifying criteria for the seafarer's allowance; and if he will make a statement on the matter. [26515/11]

Michael Noonan (Limerick City, Fine Gael)
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Section 472B of the Taxes Consolidation Act 1997 is the legislative basis for the seafarers' allowance. Where the section applies, a deduction of €6,350 is available to a qualifying individual, who is resident in the State, against income arising to him or her from a qualifying employment. A qualifying individual must show that he or she was absent from the State for at least 169 days in a year of assessment for the purposes of performing the duties of a qualifying employment in order for the allowance to apply for that year.

A qualifying employment is one which is performed on a sea-going ship, on a voyage which begins or ends in a port outside the State or at a rig, platform or installation in a maritime area. The ship must be registered in a member state of the European Communities, and must be used solely for the trade of carrying, by sea, passengers or cargo for reward. Fishing vessels are excluded.

All tax reliefs and incentives are subject to regular review as part of the annual Budget and Finance Bill planning process. Any significant decisions taken by the Government in this regard are usually announced on Budget Day .