§ Mr. Rookerasked the Chancellor of the Exchequer if he will set out details of the taxation reliefs available in each European Economic Community member state to seafarers in respect of time spent away from home.
§ Mr. Moore[pursuant to his reply, 30 April 1984, c. 21]: So far as is known the only member states of the EEC to give special tax reliefs to seamen are Denmark, Greece and the Netherlands. The reliefs given in those countries are as follows:
Denmark
- i. A deduction of 720 Kr. (£50) a month is allowed to all seamen on Danish ships. This takes the place of certain deductions allowed to employees on shore and is likely to give seamen a slightly more favourable treatment.
- ii. An additional deduction of 1,100 Kr. (£80) a month is allowed to foreign-going seamen on Danish ships.
Greece
- i. Officers on Greek ships who are paid only in sterling are taxed at the rate of 5 per cent., after a deduction of £40 a month. Officers paid in drachmas are taxed at 3 per cent. on earnings, less 1,500 drachmas (£10) a month.
- ii. Other seamen on Greek ships are not taxed.
Netherlands
Seamen are allowed a deduction of 7 fl. (£1.70) a day for each day spent overseas. This deduction replaces deductions of 1,000 fl. (£240) a year or more given to employees on shore.