Taxes Consolidation Act, 1997 (Number 39 of 1997)
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472BB Sea-going naval personnel credit.
(1) In this section—
“day at sea” means a cumulative period of 8 hours within any 24-hour period on patrol at sea on board a naval vessel;
“naval vessel” means a naval patrol vessel owned by the Minister for Defence;
“qualifying individual” means a permanent member of the Irish Naval Service who has spent at least 80 days at sea in a relevant period performing the duties of his or her employment;
“relevant period” , in relation to a year of assessment, means the immediately preceding year of assessment.
(2) Where for the year of assessment 2020 an individual is a qualifying individual—
(a) he or she shall be entitled to a tax credit (to be known as the “sea- going naval personnel credit” ) of €1,270, and
(b) relief shall not be given under section 472B or 472BA in respect of that year.
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(3) Where for the year of assessment [3]>2021<[3][5]>[3]>2021 or 2022<[3]<[5][5]>2021, 2022 [6]>or 2023<[6][6]>, 2023 or 2024<[6]<[5] an individual is a qualifying individual—
(a) he or she shall be entitled to a sea-going naval personnel [4]>credit of €1,500<[4][4]>credit of €1,500 in relation to that year of assessment<[4], and
(b) relief shall not be given under section 472B or 472BA in respect of that year.
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