The Irish South and West Fishermen's Organisation wants the Minister for Finance to introduce a marine allowance in the Budget.
After the worst year in a decade for fishing deaths, this could contribute to greater safety at sea, the organisation believes.
The industry is absorbing the effects of a 50 per cent increase in fuel prices, and severe labour shortages have developed.
The IS&WFO, which represents a large proportion of the whitefish fleet, says fishing is unlike any other sector, in that it depends on conditions which cannot be controlled, such as weather, tides, and fish movements.
"The work is dangerous, physically difficult and socially unattractive, and these facts must be recognised and tax concessions introduced if we are to retain our existing staff or, indeed, to attract new entrants," the organisation argues.
It recommends that income tax relief, in the form of increased personal allowances, be introduced, similar to the seafarers' allowance provided for in the 1998 Finance Act.
This provides for a deduction of £5,000 for certain seafarers in arriving at their taxable income. The IS&WFO is seeking an £8,000 marine fishing allowance, deducted from taxable income each year to share-fishermen who meet certain conditions.
These would include: working on a sea fishing vessel that is registered as such with the Department of the Marine and Natural Resources; and spending a minimum number of days at sea, depending on vessel length.
The IS&WFO says there is a clear disparity between social welfare benefits for fishermen under Class A and Class P.
Given the nature of the industry, it proposes that Class A benefits be made available to all share-fishermen, whether they be employed or self-employed. Participation in the scheme should be compulsory, it says, at a contribution rate of 3 per cent, and it should be linked to a new marine fishing allowance.
The industry is also seeking a short-term fuel subsidy to ease the burden of diesel prices which have doubled in the past 20 months from 14.2 pence a litre to 30.25 pence.
A short-term subsidy of 8pto 10p a litre over a four-month period from December to April would cost the Exchequer an estimated £2.83 million, the IS&WFO estimates, and would prevent a large number of vessels from being forced to tie up.
