Noel Grealish (Galway West, Independent)
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92. To ask the Minister for Finance if he was consulted on the withdrawal of the seafarers allowance for the workers of a company (details supplied) in 2013; the reason the seafarers allowance was taken away from the workers when it had previously been granted; the person who ultimately made the decision to withdraw the allowance; if it can be brought back for those workers; and if he will make a statement on the matter. [35422/17]

Paschal Donohoe (Dublin Central, Fine Gael)
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The Seafarers’ Allowance is granted to individuals who meet the qualifying conditions as set out in Section 472B of the Taxes Consolidation Acts 1997.  In order to qualify for the allowance, a taxpayer must be a “qualifying individual” who holds a “qualifying employment ....... the duties of which are performed wholly on board a sea-going ship on an international voyage”.  The applicant must be absent from the State on an international voyage (a voyage that begins or ends in a port outside Ireland) for at least 161 days in the course of a tax year. The employing company is not a relevant factor, as the allowance is granted only to a qualifying individual employee who meets the criteria. The qualifying criteria are defined in greater detail in Section 472B of the Taxes Consolidation Acts 1997.

I am advised by Revenue that all claims in respect of the allowance are examined on their own merits and, provided they attain the required qualifying criteria, the allowance will be granted. If an individual wishes to have the matter examined further, he or she should make contact with his or her local Revenue district.