Seafarers' Earnings Deduction (SED)

I understand that one of the criteria to qualify for SED is to have been resident in the UK for tax purposes in resident in a EEA state other than the UK. Is this reference to a EEA state irrelevant now that the UK is not in the EU anymore? Thanks.

Hi,
There is guidance: Seafarers Earnings Deduction: tax relief if you work on a ship.
At the bottom of the page there is also a Seafarers’ Helpline.
Thank you.