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<p>The Seafarers Earnings Deduction (SED) entitles seafarers to a 100% deduction from
income tax for their foreign earnings in certain circumstances. The deduction is available
for an eligible period of at least 365 days provided that a minimum of half of the
period is spent outside the UK, and that no more than 183 consecutive days are spent
in the UK during that period.</p><p> </p><p>Eligible periods for SED are not bound
to the tax year, and seafarers are able to add periods of work abroad to previous,
or future, eligible periods. Seafarers that claim SED each year are likely to be able
to add work done before COVID-19 restrictions to their previous eligible period, and
so are unlikely to lose their SED entitlement.</p><p> </p><p>The Government has made
support available for seafarers through many other measures. It has ensured that people
who need it have received help with their utility bills, had access to mortgage and
consumer credit holidays and could benefit from temporary welfare measures, including
an increase to the Universal Credit standard allowance and Working Tax Credit basic
element.</p><p> </p><p>The Government has taken recent steps to ensure that seafarers
receive pay protection through the National Minimum Wage, ensuring that more than
10,000 seafarers across the UK will no longer be undercut. This builds on the Government’s
work to help British maritime workers throughout the COVID-19 pandemic.</p><p> </p><p>The
Government keeps all taxes under review as part of its annual Budget process.</p>
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