Allow UK seafarers working in the Oil & Gas industry, on UK registered ships the ability to apply for seafarers income tax reductions, irrespective of what their ship is designed to do, or is engaged in. Other trades that carry our their work on a ship can claim tax back.
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We think that rules around whether sea workers can claim this deduction should not be based on the type of ship they work on, and should be expanded to offshore installations. This would allow more sea workers to claim these deductions. Sea workers might carry out the same duties, but some be unable to claim this deduction, purely because of the type of ship they work on.