Tax and Duty Manuals Part 15-01-30 (Seafarer Allowance) and Part 15-01-45 (Fisher Tax Credit) have been amended as a consequence of the Withdrawal of the United Kingdom from the European Union (Consequential Provisions) Act 2020 coming into operation. The changes ensure that following Brexit the status quo regarding eligibility for the allowance/tax credit is retained. See Revenue’s website for further details.