Seafarers' Allowance, Fisher Tax Credit and Sea-going Naval Personnel Tax Credit

Fisher Tax Credit

You can claim the Fisher Tax Credit if:

• you are a Pay As You Earn (PAYE) employee or pay tax by self-assessment
• you are resident in the State
• you have spent at least 80 days at sea actively engaged in sea-fishing (that is, fishing for, or taking, sea-fish)
• and
• your fishing vessel is:
  • licensed by a European Union (EU) Member State and registered on the EU Community Fishing Fleet
  • or
  • registered on an equivalent register governed by the United Kingdom (UK).

If you are a part-time fisher, you will be eligible for the credit providing you satisfy the above conditions.

The Fisher Tax Credit is €1,270 per year. You can offset this credit against your total income, that is, income from fishing and other sources.

You may not claim the Seafarers' Allowance in the same year as the Fisher Tax Credit. You can find further information about the qualifying conditions in the FTax and Duty Manual Part 15-01-45.

What qualifies as a day at sea?

A day means a minimum of eight hours at sea within a 24 hour period. These eight hours can be accumulated over a number of fishing trips in a 24 hour period.

What qualifies as a fishing trip?

A fishing trip starts from the time you leave the port to fish and ends when you return to port. If you return due to distress only, this will not be deemed a return provided that you resume the trip again.

What type of fishing qualifies?

The type of fishing covered is fishing for any kind of fish found in the sea, including crustaceans and molluscs. It does not include salmon, fresh water eels or aquaculture animals. For further information, please see the Tax and Duty Manual Part 15-01-45.

If you are fishing or dredging solely for scientific, research or training purposes, you do not qualify.

How to apply if you are a PAYE taxpayer

The quickest and easiest way to claim the Fisher Tax Credit is by using our online service, myAccount. Most people who claim this relief online receive their tax refund, where it is due, within five working days.

You can use myAccount to complete an Income Tax Return for the year you wish to claim. 

Making a claim for the current year

1. Sign in to myAccount or ROS.
2. Click 'My Enquiries'.
3. Select 'Add New Enquiry'.
4. ROS users need to select a category from the dropdown menus, 'Enquiry relates to' and 'More specifically'.
5. Enter your query in the 'Enquiry details' box.
6. Confirm your email address.
7. Click 'Submit enquiry' to complete the process.

Making a claim for a previous year

1. Sign into myAccount.
2. Click on the ‘Review your tax for the previous 4 years’ link in 'PAYE Services'.
3. Request a Statement of Liability.
4. Click on ‘Complete Income Tax Return’.
5. In the ‘Tax Credits & Reliefs’ page, select ‘Your job-Fisher tax credit’ and add it as a credit.
6. Complete and submit the form.

If you are jointly assessed, the assessable spouse or nominated civil partner needs to apply.

How to claim if you are self-assessed

You can claim the credit for 2022, 2023, 2024 and 2025. This can be done by completing your annual Income Tax Return (Form 11) in the Revenue Online Service (ROS). To claim the credit, complete your Income Tax Return and follow these steps:

1. Sign into ROS.
2. Open the ‘My Services’ screen.
3. Click on ‘File Return’.
4. Select ‘Income Tax’ from the dropdown menu.
5. Select the tax year for which you wish to file a return.
6. Locate the ‘Personal Tax Credits’ section of the tax return
7. Select 'Fisher Tax Credit’ and enter the information requested.

Next: Sea-going Naval Personnel Tax Credit