Press Release: Direct taxation: Commission formally requests the United Kingdom to amend income tax rules for seafarers

The European Commission requested on 24 June 2010 the United Kingdom to change its income tax provisions, which allow a tax deduction for the earnings of seafarers who are resident in the UK but do not allow the same deduction for seafarers who are not resident in the UK. The Commission considers these rules to be discriminatory and to constitute a restriction on the free movement of people, in breach of the UK's obligations under EU law. The Commission's request to the UK takes the form of a reasoned opinion under EU infringement procedures. In the absence of a satisfactory response within two months, the Commission may refer the UK to the EU's Court of Justice.