eBrief No. 239/20 – Sea-going Naval Personnel Tax Credit


Revenue eBrief No. 239/20

23 December 2020

Sea-going Naval Personnel Tax Credit

A new Tax and Duty Manual Part 15-01-48 – Sea-going Naval Personnel Tax Credit – has been published.

This manual provides an overview of section 472BB TCA 1997, to include the qualifying conditions for the tax credit, the quantum of the credit together with worked examples.

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