Sea Farers Allowance
A special deduction is available for seafarers against employment income where they are employed on a seagoing ship. However shipping boats are specifically excluded. The individual must be at sea on a voyage to or from a foreign port for at least 161 days in any tax year. The amount of the special deduction is €6,350 per annum. The special deduction is taken off your employment income in arriving at your taxable income.