The Government will introduce a special tax credit for sea-going naval personnel from next year.
Serving members of the Naval Service, who spend at least 80 days at sea, will be eligible for the credit worth €1,270 per annum.
It will be introduced into the Dáil by way of an amendment to the Finance Bill tomorrow.
The challenges facing the Defence Forces over pay, conditions, recruitment and retention have been getting increased attention over the past year.
Minister for Defence Paul Kehoe said the introduction of a special tax credit for sea-going naval personnel is a step towards addressing those challenges.
Minister Kehoe said it is a reflection of the challenging work navy officers carry out, their lengthy periods at sea and being away from their families.
PDFORRA, the association representing enlisted members of the Defence Forces, has welcomed the news.
It says it has advocated for the introduction of such a tax credit in the past number of years, as a means of attracting and retaining personnel within the naval service.
Its President, Mark Keane, said PDFORRA will continue to push for increased rates of Patrol Duty Allowance as part of the upcoming national pay negotiations because the proposed tax credit only amounts to just over €24 per week.