it depends on the type of rebate.
As I understand it, this is not a legally binding description, is:
Non resident: You can have less than 90 days in the country but you must have a foreign address and convince the tax man you are registered to the country you claim you are living in.
Seamans tax: You have to work on vessels over 12 miles off the coast of the UK for over 183 days in one year there are half day rules and things tucked in there but as long as you are on ships in regular rotation it is not that difficult oh yeah and get a good accountant.
RIGS AND SEMI’S DO NOT COUNT.
However they do count as days if they are in a foreign country or far enough offshore.
This means that if you do maybe one or two drill support jobs a year then you can use up your tax allowance takes up that time so you still pay no tax.
That is my understanding of the situation. I think 🙄