“Refund of contributions paid in respect of master or seaman.

72A. (1) In this article--

‘qualifying ship’ means a sea-going vessel which--

(a) is registered in a Member State's Register,

(b) is not less than 100 tons gross tonnage, and

(c) is self-propelled,

but notwithstanding anything in paragraphs (a), (b) or (c) of this definition does not include--

(i) a fishing vessel,

(ii) a tug, other than a tug in respect of which a certificate has been given by the Minister for the Marine and Natural Resources certifying that, in the opinion of the Minister, the tug is capable of operating in seas outside the portion of the seas which are, for the purposes of the Maritime Jurisdiction Act, 1959 (No. 22 of 1959) (as amended by the Maritime Jurisdiction (Amendment) Act, 1988 (No. 9 of 1988) ), the territorial seas of the State,

(iii) a vessel (including a dredger) used primarily as a floating platform for working machinery or as a diving platform, or

(iv) any other vessel of a type which is not normally used for the purposes of qualifying shipping activities;

‘qualifying shipping activities’ means activities carried on by a person in the course of a trade and which consist of--

(a) the use of a qualifying ship for the purpose of carrying by sea passengers or cargo for reward,

(b) the provision, on board the qualifying ship, of services ancillary to the said use of the qualifying ship,

(c) the granting of rights by virtue of which another person provides, or will provide, the said services on board the said qualifying ship,

(d) the letting on charter of a qualifying ship for use for the said purposes where the operation of the ship, and the crew of the ship, remain under the direction and control of the owner of the vessel, or

(e) the use of a qualifying ship for the purposes of transporting supplies or personnel to, or providing services in respect of, a mobile or fixed rig, platform, vessel or installation of any kind at sea.

(2) Subject to these Regulations, where in any contribution week commencing on or after the 6th day of April, 1996 and ceasing on the 5th day of April, 2004, a contribution payable under the provisions of section 10 (1) (d) is paid in respect of a master or a seaman (within the meaning of section 742 of the Merchant Shipping Act, 1894 (c. 60 of 1894)) in respect of his or her employment on a qualifying ship, such contribution shall be returned to the employer if application to that effect is made in writing to the Collector-General, in accordance with sub-article (3).

(3) Application for refund of contributions under the provisions of sub-article (2) shall be made not earlier than the last day of the contribution year in respect of which the contributions have been paid, in such form and in such manner as the Collector-General may from time to time determine.”.

GIVEN under the Official Seal of the Minister for Social, Community and Family Affairs, this 11th day of June, 1999.

DERMOT AHERN,

Minister for Social, Community and Family Affairs.