Shipping: Tax Allowances
The question
To ask the Chancellor of the Exchequer, when the cost figure for Seafarers’ Earnings Deduction from Income Tax for 2025-26 will be published.
Answered by Dan Tomlinson
Seafarers are not required to report their grade as the Seafarers’ Earnings Deduction tax relief applies regardless.
Outturn data for the Seafarers’ Earnings Deduction claimants is available until 2023-24; HMRC does not publish an estimate of the number of claimants for 2024-25.
HMRC’s Tax Relief Statistics published on 22 January 2026 contain a forecast of the cost of relief for 2024-25. A forecast for 2025-26 will be produced for the 2026 Autumn publication and outturn cost in the following year.
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