Question to the HM Treasury:

To ask Mr Chancellor of the Exchequer, with reference to the Office of Tax Simplification Review of Tax Reliefs: Final Report, paragraphs J.38-J.41, whether he plans to accept the report's recommendation that proposals should be brought forward to update seafarers' earnings deduction legislation in order to target better that relief.

The Government considers recommendations made the Office of Tax Simplification carefully and keeps income tax policy, including seafarers’ earnings deduction, under constant review.