Revenue eBrief No. 077/22 – Tax Treatment of Flight Crew Members


Revenue eBrief No. 077/22

30 March 2022

Tax Treatment of Flight Crew Members

Tax and Duty Manual Part 05-05-29 – Tax Treatment of Flight Crew Members –  has been updated and re-ordered to take account of an amendment to section 127B(1A) TCA 1997, as inserted by Finance Act 2021, which excludes non-resident flight crew from the charge to Irish tax, subject to meeting certain conditions.

The changes to the Manual include:

  • Chapter 4 : ‘Members of flight crews – Exclusion from Irish tax from 1 January 2022’ has been added to the TDM to take account of the insertion of Section 127B(1A) TCA 1997.
  • Chapter 3 of the TDM on the treatment of flight crew up to 31 December 2010 has been removed as the material is historical and is no longer deemed to be relevant to the current treatment of flight crew members.
  • Chapter 6 of the TDM (Universal Social Charge) has been removed as the liability to USC of the employment income of flight crew (if applicable) is referenced elsewhere in the TDM.
  • The examples provided in the Appendix have been updated accordingly.

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