SE40106 – Deduction from charge under Case I of Schedule E: the Foreign Earnings Deduction

Section 192A, 193(1) and Schedule 12 ICTA 1988

Period to 16 March 1998

Certain employees may be entitled to a deduction against emoluments chargeable under Case I of Schedule E if they satisfy the conditions at Section 193(1).

Periods commencing on or after 17 March 1998

The Foreign Earnings Deduction was withdrawn for all employees with the exception of “seafarers” on the 17 March 1998. Since that date only “seafarers” are entitled to the Deduction.

See SE33000 and subsequent for information on the Foreign Earnings Deduction before and after 17 March 1998.