Michael McGrath (Cork South Central, Fianna Fail)
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126. To ask the Minister for Finance his plans to amend the qualifying rules for the fishers tax credit and the seafarers allowance in order that fishermen whose journey begins or ends within the State can avail of the relief; and if he will make a statement on the matter. [32129/17]

Paschal Donohoe (Dublin Central, Fine Gael)
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Both the fishers tax credit and the seafarers allowance are already available to qualifying persons whose journeys either begin or end in the State. In the case of the fishers tax credit, relief is also already available to qualifying persons whose journeys begin andend in the State.

Section 472BA of the Taxes Consolidation Act 1997, which provides for the fishers tax credit, requires that a fisher spends at least 80 days at sea in a given year to avail of the credit. There is no impediment to fishers qualifying for the credit where voyages (a) begin and end or (b) only begin or only end in the State.

Section 472B of the Taxes Consolidation Act 1997 provides for the seafarers allowance in relation to voyages that begin or end outside the State where the seafarer is absent from the State for at least 161 days in a tax year. The incentive is intended to support the commercial international shipping sector and applies in relation to international voyages (including voyages to the UK) "solely for the trade of carrying by sea passengers or cargo for reward" (subsection (1)) but is not available in relation to "an employment the emoluments of which are paid out of the revenue of the State" (subsection (3)).

In relation to the possibility of extending relief to commercial seafarers whose voyages both begin and end in the State, I am not aware of a significant cohort of commercial seafarers spending large amounts of time away from home who would benefit from such an extension. However, I am willing to ask my officials to give due consideration to any further proposals the Deputy might have in relation to specific categories of seafarers who may not be currently eligible.