Sorca Clarke (Longford-Westmeath, Sinn Fein)
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381. To ask the Taoiseach and Minister for Defence the number of members of the Naval Service that qualify for the naval personnel tax credit in 2020. [9853/21]

Simon Coveney (Cork South Central, Fine Gael)
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It is presumed that the Deputy is referring to the number of personnel qualifying for the Sea Going Naval Personnel Tax Credit in 2021 by reference to the preceding year of assessment i.e. 2020.

In order to assist with administration of the credit, the relevant details of the individuals who may qualify in respect of 2020 have been sought from the Naval Service by my Department. Once received, the information will be forwarded to the Revenue Commissioners. Entitlement to the tax credit in question is a matter for the Revenue Commissioners to determine.