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 spend 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 details about the qualifying conditions in the Fisher Tax Credit (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 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 more information see Fisher Tax Credit (Part 15.01.45).

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

How do you claim the credit?

How to apply if you are a PAYE taxpayer.

The quickest and easiest way to claim Fisher Tax Credit is using our online service myAccount. The vast majority of 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 into myAccount
2. Click the ‘Manage your tax’ link in PAYE Services
3. Select ‘Claim tax credits’
4. Select ‘Fisher tax credit’ under the category ‘Your job’.

Making a claim for a previous year

For 2020 and subsequent years:

1. Sign into myAccount
2. Click on the ‘Review your tax 2020-2023’ link in PAYE Services
3. Request 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, it is the assessable spouse or nominated civil partner who needs to apply.

How to apply if you pay tax under the self-assessed system.

Please use Revenue Online Service (ROS).

The relief is claimed by completing the Fisher Tax Credit section on your Income Tax Return (Form 11) annual tax return.

To access ROS click on the appropriate link below:

• New Users: Register for ROS.
• Existing Users: Sign in to ROS.

Next: Sea-going Naval Personnel Tax Credit