Case Law

The appeal considered if a sea-going vessel carried on the trade of carrying by sea passengers or cargo for reward for the purposes of the Seafarer Allowance. 02TACD2020

The Appeal Commissioner upheld the decision of Revenue in refusing the Seafarer Allowance owing to the fact that the vessel concerned was not solely used for the trade of carrying passengers or cargo for reward and the Appellant’s employment with a board, authority or other similar body established in the State precluded him for claiming the relief. 84TACD2021