{"id":11112,"date":"2022-04-19T17:36:50","date_gmt":"2022-04-19T17:36:50","guid":{"rendered":"http:\/\/legalblog.ie\/?p=11112"},"modified":"2024-04-06T20:35:03","modified_gmt":"2024-04-06T20:35:03","slug":"mixed-residence","status":"publish","type":"post","link":"https:\/\/legalblog.ie\/mixed-residence\/","title":{"rendered":"Mixed Residence"},"content":{"rendered":"<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_63 counter-hierarchy ez-toc-counter ez-toc-grey ez-toc-container-direction\">\n<div class=\"ez-toc-title-container\">\n<p class=\"ez-toc-title \" >Table of Contents<\/p>\n<span class=\"ez-toc-title-toggle\"><a href=\"#\" class=\"ez-toc-pull-right ez-toc-btn ez-toc-btn-xs ez-toc-btn-default ez-toc-toggle\" aria-label=\"Toggle Table of Content\"><span class=\"ez-toc-js-icon-con\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">Toggle<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #999;color:#999\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewBox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #999;color:#999\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewBox=\"0 0 24 24\" version=\"1.2\" baseProfile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/span><\/a><\/span><\/div>\n<nav><ul class='ez-toc-list ez-toc-list-level-1 ' ><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/legalblog.ie\/mixed-residence\/#Trans-Border_Relief\" title=\"Trans-Border Relief\">Trans-Border Relief<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/legalblog.ie\/mixed-residence\/#Split_year_relief\" title=\"Split year relief\">Split year relief<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/legalblog.ie\/mixed-residence\/#Special_Foreign_Earnings_Deduction\" title=\"Special Foreign Earnings Deduction\">Special Foreign Earnings Deduction<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/legalblog.ie\/mixed-residence\/#Expansion_of_Relief\" title=\"Expansion of Relief\">Expansion of Relief<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/legalblog.ie\/mixed-residence\/#Terms_of_Relief\" title=\"Terms of Relief\">Terms of Relief<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/legalblog.ie\/mixed-residence\/#Special_Assignee_Relief\" title=\"Special Assignee Relief\">Special Assignee Relief<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/legalblog.ie\/mixed-residence\/#Development_of_Relief\" title=\"Development of Relief\">Development of Relief<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/legalblog.ie\/mixed-residence\/2\/#TAXES_CONSOLIDATION_ACT\" title=\"TAXES CONSOLIDATION ACT\">TAXES CONSOLIDATION ACT<\/a><ul class='ez-toc-list-level-4' ><li class='ez-toc-heading-level-4'><ul class='ez-toc-list-level-4' ><li class='ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/legalblog.ie\/mixed-residence\/2\/#Provisions_Relating_to_the_Residence_of_Individuals_ss_818-825C\" title=\"Provisions Relating to the Residence of Individuals (ss. 818-825C)\">Provisions Relating to the Residence of Individuals (ss. 818-825C)<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/legalblog.ie\/mixed-residence\/2\/#Interpretation_Part_34\" title=\"Interpretation (Part 34).\">Interpretation (Part 34).<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-11\" href=\"https:\/\/legalblog.ie\/mixed-residence\/2\/#Residence\" title=\"Residence.\">Residence.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-12\" href=\"https:\/\/legalblog.ie\/mixed-residence\/2\/#Ordinary_residence\" title=\"Ordinary residence.\">Ordinary residence.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-13\" href=\"https:\/\/legalblog.ie\/mixed-residence\/2\/#Application_of_sections_17_and_181_and_Chapter_1_of_Part_3\" title=\"Application of sections 17 and 18(1) and Chapter 1 of Part 3.\">Application of sections 17 and 18(1) and Chapter 1 of Part 3.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-14\" href=\"https:\/\/legalblog.ie\/mixed-residence\/2\/#Split_year_residence\" title=\"Split year residence.\">Split year residence.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-15\" href=\"https:\/\/legalblog.ie\/mixed-residence\/2\/#Deduction_for_income_earned_outside_the_State\" title=\"Deduction for income earned outside the State.\">Deduction for income earned outside the State.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-16\" href=\"https:\/\/legalblog.ie\/mixed-residence\/2\/#Deduction_for_income_earned_in_certain_foreign_states\" title=\"Deduction for income earned in certain foreign states.\">Deduction for income earned in certain foreign states.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-17\" href=\"https:\/\/legalblog.ie\/mixed-residence\/2\/#Appeals\" title=\"Appeals.\">Appeals.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-18\" href=\"https:\/\/legalblog.ie\/mixed-residence\/2\/#Residence_treatment_of_donors_of_gifts_to_the_State\" title=\"Residence treatment of donors of gifts to the State.\">Residence treatment of donors of gifts to the State.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-19\" href=\"https:\/\/legalblog.ie\/mixed-residence\/2\/#Reduction_in_income_tax_for_certain_income_earned_outside_the_State\" title=\"Reduction in income tax for certain income earned outside the State.\">Reduction in income tax for certain income earned outside the State.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-20\" href=\"https:\/\/legalblog.ie\/mixed-residence\/2\/#Repayment_of_tax_where_earnings_not_remitted\" title=\"Repayment of tax where earnings not remitted.\">Repayment of tax where earnings not remitted.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-21\" href=\"https:\/\/legalblog.ie\/mixed-residence\/2\/#Special_assignee_relief_programme\" title=\"Special assignee relief programme.\">Special assignee relief programme.<\/a><\/li><\/ul><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h3><span class=\"ez-toc-section\" id=\"Trans-Border_Relief\"><\/span>Trans-Border Relief<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>Transborder relief applies to employees resident in Ireland, but who carry out their duties outside Ireland.\u00a0 This can apply to employees living near the border, in the Republic of Ireland and working in Northern Ireland.\u00a0 The employee must be present in the State for at least one day a week.<\/p>\n<p>The employment must be qualifying. The duties must be carried out wholly outside the state in a country with which Ireland has a Double tax agreement. The full \u00a0income must be subject to tax in the other jurisdiction and not be exempt or relieved. The foreign tax must have been paid and the individual must not have a right to repayment. The remittance basis or spit year treatment must not apply.<\/p>\n<p>A qualifying employment is one exercised in full outside Ireland for a continuous period of at least 13 weeks. This does not cover semi-state bodies. Duties within the state that are incidental to those outside the state are ignored. The employee must be in the state at least one day in every week in which he is absent for the purpose of carrying out employment. This does not apply to holiday periods.<\/p>\n<p>The relief works by limiting liability to Irish tax to a specified amounts, This the proportion\u00a0 represented by the non-qualifying income as a percentage of total income. The relief would be total where there is no Irish income.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Split_year_relief\"><\/span>Split year relief<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>A person who is taxed on employment income, who becomes resident during a tax year but was not resident in the previous year, may if he satisfies the Revenue that he has come to Ireland with the intention of being a resident in the following year, may be treated as resident only from the date of his arrival.\u00a0 Employment income prior to that date is ignored.<\/p>\n<p>Strictly speaking a person (e.g. an assignee) who arrives in Ireland and spends a sufficient number of days in the state is liable on his\u00a0 worldwide income for the whole tax year. Split year relief may be claimed which allows Irish tax and employment income to apply only from the date of arrival. He must come for more than a temporary purpose<\/p>\n<p>Equally in the year of departure a person may be liable for tax on as worldwide income after departure for the remainder of the year.In the case of departure, if a person(e.g. an assignee) leaves Ireland and is not resident the following year,\u00a0 he may claim split year relief. He must leave Ireland other than for a temporary purpose.\u00a0This relief operates so that he is not liable to tax on foreign employment income from the date of departure.<\/p>\n<p>Similarly in the case of departure, an employee who satisfies the Revenue that he leaves the State with the intention that he will not be resident in following year, is deemed resident in respect of the period to the date of departure only.<\/p>\n<p>Where a person takes up residence with the intention of staying at least one year, he may be exempted from income tax in respect of employment income earned prior to the date of his arrival. In the absence of this relief, he could be retrospectively liable to income tax for the whole of his employment income in the year of arrival, where he becomes resident in that year (e.g. arriving in May)<\/p>\n<p>The employer may seek a PAYE exclusion order for the period from Revenue.<\/p>\n<p>The relief does not apply to non-employment-income. Double taxation relief may be available in respect of that income.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Special_Foreign_Earnings_Deduction\"><\/span>Special Foreign Earnings Deduction<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>A special tax reduction was introduced by FA 2012 for individuals carrying out duties in the so-called BRIC countries and South Africa.\u00a0 This is Brazil, Russia, India, China and South Africa.\u00a0 The relief\u00a0 is a special foreign earnings deduction which applied only for the years 2012 to 2014.<\/p>\n<p>The duties\u00a0 must be carried out in the above countries and is limited to the time when the individual is so employed.\u00a0 The maximum reduction was \u20ac35,000.\u00a0 Income was reduced for income tax purposes but not for USC or\u00a0 PRSI.<\/p>\n<p>The deduction depends on the number of qualifying days, which must be one of at least 10 consecutive days, in which the person is present in those days for the performance of duty, holidays and weekends count.<\/p>\n<p>The provision applies to directors of trading companies and employees.\u00a0 It is not available for a certain officers in employment which qualify for other relief.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Expansion_of_Relief\"><\/span>Expansion of Relief<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>The special relief introduced in 2012 giving, a foreign earnings deduction in respect of individual spending time in the so-called BRICs country was extended by FA 2013 extended to cover the following countries: Egypt, Algeria, Senegal, Tanzania, Nigeria, Ghana, Congo, Tanzania.\u00a0 The purpose was to improve the prospects of access for Irish agricultural products in these markets.<\/p>\n<p>The foreign earnings deduction introduced in 2012 is extended to 2017.\u00a0 The existing states are confirmed and a significant number of other states in the Middle East and Asia are added including Japan, South Korea, Saudi Arabia, Malaysia, as well as Mexico.<\/p>\n<p>The number of qualifying days is amended to reduce the required four to three consecutive days with direct travel to and from the state as treated as presence in the relevant state.<\/p>\n<p>Finance Act 2016 amended the foreign earnings deduction relief, extending it to 2020. Columbia and Pakistan were added to the list of states. The number of qualifying days required in employment in a relevant state was reduced to 30.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Terms_of_Relief\"><\/span>Terms of Relief<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>The amount of the allowance due is less than or equal to \u20ac35,000 or the specified amount.\u00a0The specified amount is calculated using D x E \/ F.<\/p>\n<ul>\n<li>D is the number of qualifying days worked in a relevant state during the tax year<\/li>\n<li>E is all the income received from the employment in the tax year.<\/li>\n<\/ul>\n<p>This includes any taxable gain realised by share options less any qualifying pension contribution or premium. It excludes allowable expenses payments, Benefits in Kind (BIK), termination and restrictive covenants payments.<\/p>\n<p>F is the total number of days that the employment is held by you in the tax year (there are 365 days in a full tax year).<br \/>\nThe specified amount is reduced by your income earned on qualifying days for which Double Taxation Relief is available under a tax treaty.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Special_Assignee_Relief\"><\/span>Special Assignee Relief<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>The existing system of special assignment relief for higher paid executives has been replaced by a new scheme.\u00a0 The original scheme was introduced in 2008.\u00a0 The new scheme provides an alternative to the existing scheme.<\/p>\n<p>Where an employee is resident for tax purposes in the State and performs duties\u00a0 employment with a qualifying employer and has income of the employment of not less than \u20ac75,000, then he is entitled to claim relief for up to a 5 year period.\u00a0 The claim must be made in the first year when the employee is resident in Ireland.<\/p>\n<p>Qualifying employees are those in a fulltime of employment of an employer for at least 12 months before arriving in the State, who arrived in the State in\u00a0 2012 to 2014 at the request of the employer to either perform duties in the State for a period of 12 months, provided the person has not been resident for five preceding years.\u00a0 Incidental duties performed outside the State do not disqualify.<\/p>\n<p>Certain income is excluded from the employees&#8217; taxable income.\u00a0 The relief involves giving a deduction of a specified amount against the income (and gains)\u00a0 of the employment.\u00a0 The specified amount is 30 percent of the excess salary over \u20ac75,000 euro.\u00a0 There is no\u00a0 relief from Universal Social Charge or PRSI.<\/p>\n<p>Where the relief was claimed, the other cross-border reliefs were not available.\u00a0 There is annual reporting obligations on the part of the employer.\u00a0 An application may be made to allow deduction at source.\u00a0 The tax repayment is the marginal rate of tax on the specified amount.<\/p>\n<p>The Special Assignee Relief Programme introduced in 2012 was amended by the 2014 Act.\u00a0 The Relief was extended to individuals who arrived in the state in the years 2015, 2016 and 2017.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Development_of_Relief\"><\/span>Development of Relief<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>The Relief continues for persons arriving between 2012 to 2014. The \u20ac500,000 cap in relation to the formula relating to the availability of the relief is removed for the tax years 2015 to 2017.\u00a0 For persons arriving in 2015 to 2017, the requirement that the person works for 12 months outside that state for a relevant employer prior to coming, is reduced to six months.<\/p>\n<p>The requirement that the duties of the employment are performed for continuous 12 months from the date of first residence is amended to 12 months from the date of first performing the duties in the state.\u00a0 The employer must certify within 30 days of arrival that the six month period applies, that the individual is moving at the request of the employer to perform duties of employment and the duties will be performed for a minimum period of 12 consecutive months.\u00a0 The \u20ac500,000 cap is removed.<\/p>\n<p>Reporting obligations apply to relevant employers, which must be returned annually.<\/p>\n<p>Finance Act 2016 extended the special assignee relief program to the end of 2020.<\/p>\n<p>Finance act 2018 amend the special assignees relief programme. The 90 days is replaced by 30 days and allows for increase of the \u20ac500,000 To \u20ac1 million in the case of a relevant employee first arrives in state after 1 January 2019. The cap of \u20ac500,000 ineligible income is from you to\u00a0 substantial growth in very high is failing of the relief. The Is now \u20ac1 million.<\/p>\n<p><!--nextpage--><\/p>\n<h2>TAXES CONSOLIDATION ACT<\/h2>\n<p>Part 34<\/p>\n<h4>Provisions Relating to the Residence of Individuals (ss. 818-825C)<\/h4>\n<p>818.<\/p>\n<h4>Interpretation (Part 34).<\/h4>\n<p>In this Part other than in section 825 &#8211;<\/p>\n<p>&#8220;the Acts&#8221; means &#8211;<br \/>\n(a)the Tax Acts,<br \/>\n(b)the Capital Gains Tax Acts, and<br \/>\n(c)the Capital Acquisitions Tax Consolidation Act 2003, and the enactments amending or extending that Act,<br \/>\nand any instruments made thereunder;<\/p>\n<p>&#8220;authorised officer&#8221; means an officer of the Revenue Commissioners;<\/p>\n<p>&#8220;present in the State&#8221;, in relation to an individual, means the personal presence of the individual in the State;<\/p>\n<p>&#8220;tax&#8221; means any tax payable in accordance with any provision of the Acts.<\/p>\n<p>819.<\/p>\n<h4>Residence.<\/h4>\n<p>(1)For the purposes of the Acts, an individual shall be resident in the State for a year of assessment if the individual is present in the State &#8211;<\/p>\n<p>(a)at any one time or several times in the year of assessment for a period in the whole amounting to 183 days or more, or<\/p>\n<p>(b)at any one time or several times &#8211;<\/p>\n<p>(i)in the year of assessment, and<\/p>\n<p>(ii)in the preceding year of assessment,<\/p>\n<p>for a period (being a period comprising in the aggregate the number of days on which the individual is present in the State in the year of assessment and the number of days on which the individual was present in the State in the preceding year of assessment) in the aggregate amounting to 280 days or more.<\/p>\n<p>(2)Notwithstanding subsection (1)(b), where for a year of assessment an individual is present in the State at any one time or several times for a period in the aggregate amounting to not more than 30 days &#8211;<\/p>\n<p>(a)the individual shall not be resident in the State for the year of assessment, and<\/p>\n<p>(b)no account shall be taken of the period for the purposes of the aggregate mentioned in subsection (1)(b).<\/p>\n<p>(3)<\/p>\n<p>(a)Notwithstanding subsections (1) and, (2), an individual &#8211;<\/p>\n<p>(i)who is not resident in the State for a year of assessment, and<\/p>\n<p>(ii)to whom paragraph (b) applies,<\/p>\n<p>may at any time elect to be treated as resident in the State for that year and, where an individual so elects, the individual shall for the purposes of the Acts be deemed to be resident in the State for that year.<\/p>\n<p>(b)This paragraph shall apply to an individual who satisfies an authorised officer that the individual is in the State &#8211;<\/p>\n<p>(i)with the intention, and<\/p>\n<p>(ii)in such circumstances,<\/p>\n<p>that the individual will be resident in the State for the following year of assessment.<\/p>\n<p>(4)For the purposes of this section<\/p>\n<p>(a)as respects the year of assessment 2008 and previous years of assessment, an individual shall be deemed to be present in the State for a day if the individual is present in the State at the end of the day, and<\/p>\n<p>(b)as respects the year of assessment 2009 and subsequent years of assessment, an individual shall be deemed to be present in the State for a day if the individual is present in the State at any time during that day.<\/p>\n<p>820.<\/p>\n<h4>Ordinary residence.<\/h4>\n<p>(1)For the purposes of the Acts, an individual shall be ordinarily resident in the State for a year of assessment if the individual has been resident in the State for each of the 3 years of assessment preceding that year.<\/p>\n<p>(2)An individual ordinarily resident in the State shall not for the purposes of the Acts cease to be ordinarily resident in the State for a year of assessment unless the individual has not been resident in the State in each of the 3 years of assessment preceding that year.<\/p>\n<p>821.<\/p>\n<h4>Application of sections 17 and 18(1) and Chapter 1 of Part 3.<\/h4>\n<p>(1)Where an individual is not resident but is ordinarily resident in the State, sections 17 and 18(1) and Chapter 1 of Part 3 shall apply as if the individual were resident in the State; but this section shall not apply in respect of &#8211;<\/p>\n<p>(a)the income of an individual derived from one or more of the following &#8211;<\/p>\n<p>(i)a trade or profession, no part of which is carried on in the State, and<\/p>\n<p>(ii)an office or employment, all the duties of which are performed outside the State, and<\/p>\n<p>(b)other income of an individual which in any year of assessment does not exceed \u20ac3,810.<\/p>\n<p>(2)In determining for the purposes of subsection (1) whether the duties of an office or employment are performed outside the State, any duties performed in the State, the performance of which is merely incidental to the performance of the duties of the office or employment outside the State, shall be treated as having been performed outside the State.<\/p>\n<p>822.<\/p>\n<h4>Split year residence.<\/h4>\n<p>(1)For the purposes of a charge to tax on any income, profits or gains from an employment, where during a year of assessment (in this section referred to as &#8220;the relevant year&#8221;) &#8211;<\/p>\n<p>(a)<\/p>\n<p>(i)an individual who has not been resident in the State for the preceding year of assessment satisfies an authorised officer that the individual is in the State &#8211;<\/p>\n<p>(I)with the intention, and<\/p>\n<p>(II)in such circumstances,<\/p>\n<p>that the individual will be resident in the State for the following year of assessment, or<\/p>\n<p>(ii)an individual who is resident in the State satisfies an authorised officer that the individual is leaving the State, other than for a temporary purpose &#8211;<\/p>\n<p>(I)with the intention, and<\/p>\n<p>(II)in such circumstances,<\/p>\n<p>that the individual will not be resident in the State for the following year of assessment,<\/p>\n<p>and<\/p>\n<p>(b)the individual would but for this section be resident in the State for the relevant year,<\/p>\n<p>subsection (2) shall apply in relation to the individual.<\/p>\n<p>(2)<\/p>\n<p>(a)An individual to whom paragraphs (a)(i) and (b) of subsection (1) apply shall be deemed to be resident in the State for the relevant year only from the date of his or her arrival in the State.<\/p>\n<p>(b)An individual to whom paragraphs (a)(ii) and (b) of subsection (1) apply shall be deemed to be resident in the State for the relevant year only up to and including the date of his or her leaving the State.<\/p>\n<p>(3)Where by virtue of this section an individual is resident in the State for part of a year of assessment, the Acts shall apply as if &#8211;<\/p>\n<p>(a)income arising during that part of the year or, in a case to which section 71(3) applies, amounts received in the State during that part of the year were income arising or amounts received for a year of assessment in which the individual is resident in the State, and<\/p>\n<p>(b)income arising or, as the case may be, amounts received in the remaining part of the year were income arising or amounts received in a year of assessment in which the individual is not resident in the State.<\/p>\n<p>823.<\/p>\n<h4>Deduction for income earned outside the State.<\/h4>\n<p>(1)In this section &#8211;<\/p>\n<p>&#8220;qualifying day&#8221;, in relation to an office or employment of an individual, means a day on or before 31 December 2003 which is one of at least 11 consecutive days throughout the whole of which the individual is absent from the State for the purposes of the performance of the duties of the office or employment or of those duties and the duties of other offices or employments of the individual outside the State and which (taken as a whole) are substantially devoted to the performance of such duties, but no day shall be counted more than once as a qualifying day;<\/p>\n<p>&#8220;relevant period&#8221;, in relation to a year of assessment, means a continuous period of 12 months &#8211;<\/p>\n<p>(a)part only of which is comprised in the year of assessment, and<\/p>\n<p>(b)no part of which is comprised in another relevant period;<\/p>\n<p>&#8220;the specified amount&#8221; in relation to an office or employment means an amount determined by the formula &#8211;<\/p>\n<p>&nbsp;<\/p>\n<p>where &#8211;<\/p>\n<p>Dis the number of qualifying days in relation to the office or employment in the year of assessment concerned, and<\/p>\n<p>Eis all the income, profits or gains from any office, employment or pension whether chargeable under Schedule D or E (including income from offices or employments the duties of which are performed in the State) of an individual in that year after deducting any contribution or qualifying premium in respect of which there is provision for a deduction under section 774(7) or 787 but excluding &#8211;<\/p>\n<p>(a)any expense to which section 118 applies,<\/p>\n<p>(b)any amount treated as emoluments of an employment under section 121(2)(b)(ii) by virtue of a car being made available by reason of the employment,<\/p>\n<p>(c)any sum treated for the purposes of section 112 as a perquisite of an office or employment by virtue of section 122,<\/p>\n<p>(d)any payment to which section 123 applies,<\/p>\n<p>(e)any sum deemed to be profits or gains arising or accruing from an office or employment by virtue of section 127(2), or<\/p>\n<p>(f)any gain to which section 128 applies.<\/p>\n<p>(2)<\/p>\n<p>(a)Subject to paragraph (b), this section shall apply to &#8211;<\/p>\n<p>(i)an office of director of a company which is within the charge to corporation tax, or would be within the charge to corporation tax if it were resident in the State, and which carries on a trade or profession,<\/p>\n<p>(ii)an employment other than &#8211;<\/p>\n<p>(I)an employment the emoluments of which are paid out of the revenue of the State, or<\/p>\n<p>(II)an employment with any board, authority or other similar body established by or under statute.<\/p>\n<p>(b)This section does not apply in any case where the income from an office or employment &#8211;<\/p>\n<p>(i)is chargeable to tax in accordance with section 71(3), or<\/p>\n<p>(ii)is income to which section 822 applies.<\/p>\n<p>(2A)<\/p>\n<p>(a)In this subsection, &#8216;qualifying employment&#8217;, &#8216;qualifying individual&#8217; and &#8216;sea-going ship&#8217; have the same meanings, respectively, as in section 472B.<\/p>\n<p>(b)Where in any period of at least 11 consecutive days in which a qualifying individual is absent from the State for the purposes of the performance of the duties of a qualifying employment, the sea-going ship on which he or she, in that period, performs those duties &#8211;<\/p>\n<p>(i)visits a port in the United Kingdom, and<\/p>\n<p>(ii)also visits a port other than a port in the State or in the United Kingdom,<\/p>\n<p>then subparagraph (ii) of subsection (2)(b) shall not apply to the income, profits or gains from the qualifying employment for such period.<\/p>\n<p>(3)Where for any year of assessment an individual resident in the State makes a claim in that behalf to and satisfies an authorised officer that &#8211;<\/p>\n<p>(a)the duties of an office or employment to which this section applies of the individual are performed wholly or partly outside the State, and<\/p>\n<p>(b)either &#8211;<\/p>\n<p>(i)the number of days in that year which are qualifying days in relation to the office or employment (together with any days which are qualifying days in relation to any other such office or employment of the individual), or<\/p>\n<p>(ii)the number of such days referred to in subparagraph (i) in a relevant period in relation to that year,<\/p>\n<p>amounts to at least 90 days or, in the case where subparagraph (i) applies and the year of assessment concerned is the year of assessment 2001, 67 days,<\/p>\n<p>there shall be deducted from the income, profits or gains from the office or employment to be assessed under Schedule D or E, as may be appropriate, an amount equal to the specified amount in relation to that office or employment or the amount of the income, profits or gains whichever is the lesser; but that amount, or the aggregate of those amounts where there is more than one such office or employment, shall not exceed \u20ac31,750.<\/p>\n<p>(4)Notwithstanding anything in the Acts, the income, profits or gains from an office or employment shall for the purposes of this section be deemed not to include any amounts paid in respect of expenses incurred wholly, exclusively and necessarily in the performance of the duties of the office or employment.<\/p>\n<p>823A.<\/p>\n<h4>Deduction for income earned in certain foreign states.<\/h4>\n<p>(1)In this section &#8211;<\/p>\n<p>&#8216;qualifying day&#8217;, in relation to an office or employment of an individual, means a day on or after 1 January 2012 which is one of at least 3 consecutive days throughout the whole of which the individual is present in a relevant state for the purposes of the performance of the duties of the office or employment and where such consecutive days (taken as a whole) are substantially devoted to the performance of such duties, but no day shall be counted more than once as a qualifying day, and presence in a relevant state shall include the duration of time spent travelling directly from the State to a relevant state, and from a relevant state to the State or to another relevant state;<\/p>\n<p>&#8216;relevant office or employment&#8217; means an office or employment part of the duties of which are performed in a relevant state on a qualifying day;<\/p>\n<p>&#8216;relevant period&#8217;, in relation to a year of assessment, means a continuous period of 12 months part only of which is comprised in the year of assessment;<\/p>\n<p>&#8216;relevant state&#8217; means, as regards the years of assessment 2012 to 2025, the Federative Republic of Brazil, the Russian Federation, the Republic of India, the People&#8217;s Republic of China or the Republic of South Africa, and includes &#8211;<\/p>\n<p>(a)as regards the years of assessment 2013 to 2025, the Arab Republic of Egypt, the People&#8217;s Democratic Republic of Algeria, the Republic of Senegal, the United Republic of Tanzania, the Republic of Kenya, the Federal Republic of Nigeria, the Republic of Ghana and the Democratic Republic of the Congo,<\/p>\n<p>(b)as regards the years of assessment 2015 to 2025, Japan, the Republic of Singapore, the Republic of Korea, the Kingdom of Saudi Arabia, the United Arab Emirates, the State of Qatar, the Kingdom of Bahrain, the Republic of Indonesia, the Socialist Republic of Vietnam, the Kingdom of Thailand, the Republic of Chile, the Sultanate of Oman, the State of Kuwait, the United Mexican States and Malaysia, and<\/p>\n<p>(c)as regards the years of assessment 2017 to 2025, the Republic of Colombia and the Islamic Republic of Pakistan;<\/p>\n<p>&#8216;the specified amount&#8217;, in relation to a year of assessment and an individual, means an amount determined by the formula &#8211;<\/p>\n<p>D x E<\/p>\n<p>F<\/p>\n<p>where &#8211;<\/p>\n<p>Dis the number of qualifying days in the year of assessment in relation to the individual,<\/p>\n<p>Eis all the income, profits or gains that arise in the year of assessment from a relevant office or employment, whether chargeable under Schedule D or E, and includes so much of any gain to which section 128 applies on which tax is payable in the State where such gain is realised by the exercise, assignment or release of a right obtained by the individual as an office holder or employee in the relevant office or employment, after deducting any contribution or qualifying premium in respect of which there is provision for a deduction under section 774(7), 787, 787E or 787N but excluding &#8211;<\/p>\n<p>(a)any expense to which section 118 applies,<\/p>\n<p>(b)any amount treated as emoluments of an employment under section 121(2)(b)(ii) by virtue of a car being made available by reason of the employment,<\/p>\n<p>(c)any sum treated for the purposes of section 112 as a perquisite of an office or employment by virtue of section 122,<\/p>\n<p>(d)any payment to which section 123 applies, or<\/p>\n<p>(e)any sum deemed to be profits or gains arising or accruing from an office or employment by virtue of section 127(2),<\/p>\n<p>and<\/p>\n<p>Fis the aggregate number of days in the year of assessment that the individual held a relevant office or employment.<\/p>\n<p>(2)<\/p>\n<p>(a)Subject to paragraph (b), this section shall apply to &#8211;<\/p>\n<p>(i)an office of director of a company which is within the charge to corporation tax, or would be within the charge to corporation tax if it were resident in the State, and which carries on a trade or profession,<\/p>\n<p>(ii)an employment other than &#8211;<\/p>\n<p>(I)an employment the emoluments of which are paid out of the revenue of the State, or<\/p>\n<p>(II)an employment with any board, authority or other similar body established by or under statute.<\/p>\n<p>(b)This section does not apply to income from an office or employment that &#8211;<\/p>\n<p>(i)is chargeable to tax in accordance with section 71(3), or<\/p>\n<p>(ii)is income to which section 472D, 822, 825A or 825C applies.<\/p>\n<p>(3)Where for any year of assessment an individual resident in the State makes a claim in that behalf to and satisfies an authorised officer that either &#8211;<\/p>\n<p>(a)the number of days in that year which are qualifying days in relation to an office or employment of the individual (together with any days which are qualifying days in relation to any other such office or employment of the individual), or<\/p>\n<p>(b)the number of such days referred to in paragraph (a) in a relevant period in relation to that year and no part of which period is comprised in any other relevant period,<\/p>\n<p>amounts to at least 30 days, there shall be deducted from the income, profits or gains of the individual from all offices or employments assessable under Schedule D or E, as may be appropriate, an amount equal to the specified amount in relation to that office or employment or those offices or employments but that amount, or the aggregate of those amounts where there is more than one such office or employment, shall not exceed \u20ac35,000.<\/p>\n<p>(4)Notwithstanding anything in the Tax Acts, the income, profits or gains from an office or employment shall for the purposes of this section be deemed not to include any amounts paid in respect of expenses in respect of which a deduction would be due under section 114.<\/p>\n<p>(5)Where for a year of assessment an individual is entitled to relief under Part 35 for tax paid under the laws of a relevant state on the amount of income, profits or gains from a relevant office or employment attributable to the performance of the duties of the relevant office or employment on qualifying days in that relevant state, the specified amount shall be reduced by the amount of such income, profits or gains.<\/p>\n<p>(6)This section shall continue to apply for the years of assessment 2015 to 2025.<\/p>\n<p>824.<\/p>\n<h4>Appeals.<\/h4>\n<p>An individual aggrieved by a decision of an authorised officer on any question arising under the provisions of this Part that require that individual to satisfy the officer on such a question may appeal the decision to the Appeal Commissioners, in accordance with section 949I, within the period of 2 months after the date of the notice of that decision.<\/p>\n<p>825.<\/p>\n<h4>Residence treatment of donors of gifts to the State.<\/h4>\n<p>(1)In this section &#8211;<\/p>\n<p>&#8220;the Acts&#8221; means &#8211;<\/p>\n<p>(a)the Tax Acts,<\/p>\n<p>(b)Capital Acquisitions Tax Consolidation Act 2003, and<\/p>\n<p>(c)the Capital Acquisitions Tax Act, 1976;<\/p>\n<p>&#8220;donor&#8221; means an individual who makes a gift to the State;<\/p>\n<p>&#8220;gift&#8221; means a gift of property to the State which, on acceptance of the gift by the Government pursuant to the State Property Act, 1954, becomes vested pursuant to that Act in a State authority within the meaning of that Act;<\/p>\n<p>&#8220;Irish tax&#8221; means any tax imposed by the Acts;<\/p>\n<p>&#8220;property&#8221; includes interests and rights of any description;<\/p>\n<p>&#8220;relevant date&#8221;, in relation to an individual (being a donor or the spouse of a donor), means the date (not being earlier than the 1st day of September, 1974) on which the individual leaves the State for the purpose of residence (other than occasional residence) outside the State;<\/p>\n<p>&#8220;tax in that country&#8221; means any tax imposed in that country which is identical with or substantially similar to Irish tax;<\/p>\n<p>&#8220;visits&#8221; means &#8211;<\/p>\n<p>(a)in relation to a donor, visits by the donor to the State after the relevant date for the purpose of advising on the management of the property which is the subject of the gift, being visits that are in the aggregate less than 182 days in any year of assessment in which they are made, and<\/p>\n<p>(b)in relation to the spouse of a donor, visits by that spouse when accompanying the donor on visits of the kind referred to in paragraph (a).<\/p>\n<p>(2)Where for any year of assessment a person (being a donor or the spouse of a donor) is resident in a country outside the State for the purposes of tax in that country and is chargeable to that tax without any limitation as to chargeability, then, notwithstanding anything to the contrary in the Tax Acts &#8211;<\/p>\n<p>(a)as respects the year of assessment in which the relevant date occurs, that person shall not as from the relevant date be regarded as ordinarily resident in the State for the purposes of Irish tax, and<\/p>\n<p>(b)as respects any subsequent year of assessment, in determining whether that person is resident or ordinarily resident in the State for the purposes of Irish tax, visits shall be disregarded.<\/p>\n<p>(3)This section ceases to have effect as respects a gift to the State made on or after 4 February 2010.<\/p>\n<p>825A.<\/p>\n<h4>Reduction in income tax for certain income earned outside the State.<\/h4>\n<p>(1)In this section &#8211;<\/p>\n<p>&#8216;authorised officer&#8217; has the same meaning as in section 818;<\/p>\n<p>&#8216;proprietary director&#8217; has the same meaning as in section 472;<\/p>\n<p>&#8216;qualifying employment&#8217;, in relation to a year of assessment, means an office (including an office of director of a company which would be within the charge to corporation tax if it were resident in the State, and which carries on a trade or profession) or employment which is held &#8211;<\/p>\n<p>(a)outside the State in a territory with the Government of which arrangements are for the time being in force by virtue of section 826(1), and<\/p>\n<p>(b)for a continuous period of not less than 13 weeks, but excluding any such office or employment &#8211;<\/p>\n<p>(i)the emoluments of which are paid out of the revenue of the State,<\/p>\n<p>(ii)with any board, authority or other similar body established in the State by or under statute;<\/p>\n<p>&#8216;the specified amount&#8217; in relation to an individual means, as respects the year of assessment concerned, the amount of tax for that year determined by the formula &#8211;<\/p>\n<p>&nbsp;<\/p>\n<p>where &#8211;<\/p>\n<p>Ais the amount of tax which, apart from this section, would be chargeable on the individual for that year of assessment, other than tax charged in accordance with section 16(2), and after taking account of any such reductions in tax as are specified in the provisions referred to in Part 2 of the Table to section 458 but before credit for any foreign tax paid on any income, profits or gains assessed for that year,<\/p>\n<p>Bis the total income of the individual for that year but excluding any income, profits or gains from a qualifying employment for that year,<\/p>\n<p>Cis the total income of the individual for that year.<\/p>\n<p>(2)This section shall not apply in any case where the income, profits or gains from a qualifying employment are &#8211;<\/p>\n<p>(a)chargeable to tax in accordance with section 71(3),<\/p>\n<p>(b)income, profits or gains to which section 822 applies, or<\/p>\n<p>(c)income, profits or gains paid to a proprietary director or to the spouse of that person by a company of which that person is a proprietary director.<\/p>\n<p>(3)Where for any year of assessment an individual resident in the State makes a claim in that behalf to an authorised officer and satisfies that officer that &#8211;<\/p>\n<p>(a)he or she is in receipt of income, profits or gains from a qualifying employment,<\/p>\n<p>(b)the duties of that qualifying employment are performed wholly outside the State in a territory, or territories, with the Government or Governments of which arrangements are for the time being in force by virtue of section 826(1),<\/p>\n<p>(c)the full amount of the income, profits or gains from that qualifying employment is, under the laws of the territory in which the qualifying employment is held or of the territory or territories in which the duties of the qualifying employment are performed, subject to, and not exempt or otherwise relieved from, the charge to tax,<\/p>\n<p>(d)the foreign tax due on that income, profits or gains from that qualifying employment has been paid and not repaid or entitled to be repaid, and<\/p>\n<p>(e)during any week in which he or she is absent from the State for the purposes of the performance of the duties of the qualifying employment, he or she is present in the State for at least one day in that week,<\/p>\n<p>he or she shall, where the amount of tax payable in respect of his or her total income for that year would, but for this section, exceed the specified amount, be entitled to have the amount of tax payable reduced to the specified amount.<\/p>\n<p>(4)In determining for the purposes of paragraph (b) of subsection (3) whether the duties of a qualifying employment are exercised outside the State, any duties performed in the State, the performance of which is merely incidental to the performance of the duties of the qualifying employment outside the State, shall be treated for the purposes of this section as having been performed outside the State.<\/p>\n<p>(5)This section shall not apply in any case where the income, profits or gains of a qualifying employment are the subject of a claim for relief under &#8211;<\/p>\n<p>(a)section 472B, or<\/p>\n<p>(b)section 823.<\/p>\n<p>(6)Where in any case an individual has the tax payable in respect of his or her total income for a year of assessment reduced in accordance with subsection (3), that individual shall, notwithstanding anything in Part 35, not be entitled to a credit for foreign tax paid on the income, profits or gains from a qualifying employment in that year.<\/p>\n<p>(7)For the purposes of this section &#8211;<\/p>\n<p>(a)as respects the year of assessment 2009 and previous years of assessment, an individual shall be deemed to be present in the State for a day if the individual is present in the State at the end of the day, and<\/p>\n<p>(b)as respects the year of assessment 2010 and subsequent years of assessment, an individual shall be deemed to be present in the State for a day if the individual is present in the State at any time during that day.<\/p>\n<p>(8)Notwithstanding anything in the Tax Acts, the income, profits or gains from a qualifying employment shall for the purposes of this section be deemed not to include any amounts paid in respect of expenses incurred wholly, exclusively and necessarily in the performance of the duties of the qualifying employment.<\/p>\n<p>825B.<\/p>\n<h4>Repayment of tax where earnings not remitted.<\/h4>\n<p>(1)In this section &#8211;<\/p>\n<p>&#8216;associated company&#8217;, in relation to a relevant employer, means a company which is that employer&#8217;s associated company within the meaning of section 432 and which is incorporated or resident in a country or jurisdiction which is not a party to the EEA agreement, but with the government of which arrangements are for the time being in force by virtue of section 826(1);<\/p>\n<p>&#8216;EEA agreement&#8217; means the Agreement on the European Economic Area signed at Oporto on 2 May 1992, as adjusted by the Protocol signed at Brussels on 17 March 1993;<\/p>\n<p>&#8217;emoluments&#8217; has the same meaning as in Chapter 4 of Part 42;<\/p>\n<p>&#8216;relevant emoluments&#8217;, in relation to a tax year, means emoluments that are &#8211;<\/p>\n<p>(a)paid by a relevant employer or an associated company of that relevant employer to a relevant employee, and<\/p>\n<p>(b)within the charge to tax under Schedule E and to which Chapter 4 of Part 42 has been applied,<\/p>\n<p>for that tax year;<\/p>\n<p>&#8216;relevant employee&#8217; means an individual who, for a tax year &#8211;<\/p>\n<p>(a)is resident in the State for tax purposes, and<\/p>\n<p>(b)is not domiciled in the State,<\/p>\n<p>and who, prior to becoming resident in the State for tax purposes &#8211;<\/p>\n<p>(i)was a resident of, and resident in, a country or jurisdiction that is not a party to the EEA Agreement but with the government of which arrangements are for the time being in force by virtue of section 826(1),<\/p>\n<p>(ii)was employed in that country or jurisdiction by the same relevant employer referred to in subsection (2) or by an associated company of that relevant employer, and<\/p>\n<p>(iii)had exercised the greater part of his or her employment in that country or jurisdiction;<\/p>\n<p>&#8216;relevant employer&#8217; means a company that is incorporated, and is resident, in a country or jurisdiction that is not a party to the EEA Agreement but with the government of which arrangements are for the time being in force by virtue of section 826(1);<\/p>\n<p>&#8216;Revenue officer&#8217; means an officer of the Revenue Commissioners;<\/p>\n<p>&#8216;tax year&#8217; means a year of assessment.<\/p>\n<p>(1A)As regards individuals who are not domiciled in the State and who, on or after 1 January 2010 &#8211;<\/p>\n<p>(a)become resident in the State for tax purposes for the first time, and<\/p>\n<p>(b)exercise the duties of their employment in the State for the first time,<\/p>\n<p>then, this section shall apply as if in subsection (1) &#8211;<\/p>\n<p>(i)the words &#8216;which is not a party to the EEA agreement, but&#8217; were deleted from the definition of &#8216;associated company&#8217;;<\/p>\n<p>(ii)the words &#8216;that is not a party to the EEA Agreement but&#8217; were deleted from the definition of &#8216;relevant employee&#8217;; and<\/p>\n<p>(iii)the words &#8216;that is not a party to the EEA Agreement but&#8217; were deleted from the definition of &#8216;relevant employer&#8217;.<\/p>\n<p>(1B)This section shall not apply for the tax year 2012 or any subsequent tax year.<\/p>\n<p>(1C)Notwithstanding subsection (1B), this section shall continue to apply &#8211;<\/p>\n<p>(a)for the tax years 2012 and 2013 but only as respects relevant employees who had an entitlement to relief under this section for the first time in the tax year 2009,<\/p>\n<p>(b)for the tax years 2012, 2013 and 2014 but only as respects relevant employees who had an entitlement to relief under this section for the first time in the tax year 2010, and<\/p>\n<p>(c)for the tax years 2012, 2013, 2014 and 2015 but only as respects relevant employees who had an entitlement to relief under this section for the first time in the tax year 2011.<\/p>\n<p>(1D)Where for a tax year a relevant employee makes a claim under this section, relief shall not be given under section 823A, 825C or 472D for that tax year.<\/p>\n<p>(2)Where a relevant employee &#8211;<\/p>\n<p>(a)becomes resident in the State for tax purposes,<\/p>\n<p>(b)is required by his or her relevant employer to exercise the duties of his or her employment in the State,<\/p>\n<p>(c)exercises those duties in the State on behalf of the relevant employer or on behalf of an associated company of the relevant employer for a period of at least one year, and<\/p>\n<p>(d)while so exercising those duties, continues to be paid relevant emoluments from abroad by his or her relevant employer or associated company,<\/p>\n<p>then after the end of any tax year in respect of which relevant emoluments are paid, the relevant employee may apply to the Revenue Commissioners to have the tax due on the relevant emoluments computed for the tax year on the full amount of the greater of &#8211;<\/p>\n<p>(i)the relevant emoluments earned and received in or remitted &#8211;<\/p>\n<p>(I)either directly or indirectly,<\/p>\n<p>(II)through any property imported,<\/p>\n<p>(III)through any money or value received on credit or on account,<\/p>\n<p>to the State in that tax year, and<\/p>\n<p>(ii)an amount equal to \u20ac100,000 plus 50 per cent of the relevant emoluments in excess of \u20ac100,000,<\/p>\n<p>and any tax deducted and not repaid from the relevant emoluments in excess of the tax due as so computed shall be repaid on foot of a claim from the relevant employee.<\/p>\n<p>(3)Section 72 shall, with any necessary modification, apply to this section.<\/p>\n<p>(4)For the purposes of this section, where deductions under Chapter 4 of Part 42 are made from relevant emoluments, such deductions shall be deemed to be an amount of the relevant emoluments received in or remitted to the State for the year of assessment to which such deductions refer.<\/p>\n<p>(5)<\/p>\n<p>(a)If relevant emoluments are remitted to the State in a tax year after the tax year in which they were earned, and the individual has received a repayment under subsection (2) of any tax originally deducted from those emoluments, the individual shall be liable to income tax on those emoluments, computed by reference to paragraphs (i) and (ii) of subsection (2), from the date on which the tax was originally deducted.<\/p>\n<p>(b)In a case in which paragraph (a) applies, section 924(2)(b) shall apply in the case of assessments or additional first assessments in respect of the emoluments referred to in paragraph (a) subject to a substitution of a reference to the end of the tax year in which the emoluments were remitted for the reference to the end of the tax year to which the assessment relates.<\/p>\n<p>(6)Where a relevant employee &#8211;<\/p>\n<p>(a)has claimed a repayment of tax under subsection (2), and<\/p>\n<p>(b)fails to comply with the one year limit contained in subsection (2)(c),<\/p>\n<p>then that employee shall, whether or not requested to do so by a Revenue officer and within 2 months of that failure, repay to the Revenue Commissioners the tax repaid under subsection (2).<\/p>\n<p>(7)If a Revenue officer is not satisfied with the information provided by a relevant employee making a claim under subsection (2), the officer may refuse the claim.<\/p>\n<p>825C.<\/p>\n<h4>Special assignee relief programme.<\/h4>\n<p>(1)In this section &#8211;<\/p>\n<p>&#8216;associated company&#8217;, in relation to a relevant employer, means a company which is the relevant employer&#8217;s associated company within the meaning of section 432;<\/p>\n<p>&#8216;PPS number&#8217;, in relation to an individual, means the individual&#8217;s personal public service number within the meaning of section 262 of the Social Welfare Consolidation Act 2005;<\/p>\n<p>&#8216;relevant employer&#8217; means a company that is incorporated, and tax resident, in a country or jurisdiction with the government of which arrangements are for the time being in force by virtue of subsection (1) or (1B) of section 826;<\/p>\n<p>&#8216;relevant employment&#8217;, in relation to a relevant employee, means an employment held by the relevant employee with a relevant employer;<\/p>\n<p>&#8216;relevant income&#8217;, in relation to a relevant employee and a tax year, means the relevant employee&#8217;s income, profits or gains for a tax year from an employment with a relevant employer or with an associated company, including any specified amount for which a deduction is claimed under subsection (3) but excluding the following:<\/p>\n<p>(a)any expense to which section 118 applies;<\/p>\n<p>(b)any amount treated as emoluments of an employment under section 121(2)(b)(ii);<\/p>\n<p>(c)any sum treated for the purposes of section 112 as a perquisite of an employment by virtue of section 122;<\/p>\n<p>(d)any payment to which section 123 applies;<\/p>\n<p>(e)any sum deemed to be profits or gains arising or accruing from an employment by virtue of section 127(2);<\/p>\n<p>(f)any bonus, commission or other similar payments, whether contractual or otherwise;<\/p>\n<p>(g)any gain to which section 128 applies;<\/p>\n<p>(h)any shares or share based remuneration provided by or on behalf of the relevant employer or associated company of the relevant employer;<\/p>\n<p>&#8216;Revenue officer&#8217; means an officer of the Revenue Commissioners;<\/p>\n<p>&#8216;tax year&#8217; means a year of assessment for income tax purposes.<\/p>\n<p>(2)<\/p>\n<p>(a)In this section, in the case of an individual who arrives in the State in any of the tax years 2012, 2013 or 2014, &#8216;relevant employee&#8217; means an individual who &#8211;<\/p>\n<p>(i)for the whole of the 12 months immediately before his or her arrival in the State was a full time employee of a relevant employer and exercised the duties of his or her employment for that relevant employer outside the State,<\/p>\n<p>(ii)arrives in the State, at the request of his or her relevant employer to &#8211;<\/p>\n<p>(I)perform in the State the duties of his or her employment for that employer, or<\/p>\n<p>(II)to take up employment in the State with an associated company,<\/p>\n<p>(iii)performs the duties of his or her employment in the State for that relevant employer or for that associated company, as appropriate, for a minimum period of 12 consecutive months from the date he or she takes up residence in the State, and<\/p>\n<p>(iv)was not resident in the State for the 5 tax years immediately preceding the tax year in which he or she first arrives in the State for the purposes of performing the duties referred to in subparagraph (iii).<\/p>\n<p>(b)In determining whether the duties of an employment are performed in the State for the tax years 2012, 2013 and 2014, any duties performed outside the State, the performance of which is merely incidental to the performance of those duties in the State, shall be treated as having been performed in the State.<\/p>\n<p>(2A)In this section, in the case of an individual who arrives in the State in any of the tax years 2015 to 2022, &#8216;relevant employee&#8217; means an individual &#8211;<\/p>\n<p>(a)who for the whole of the 6 months immediately before his or her arrival in the State was a full time employee of a relevant employer and exercised the duties of his or her employment for that relevant employer outside the State,<\/p>\n<p>(b)who arrives in the State at the request of his or her relevant employer to &#8211;<\/p>\n<p>(i)perform in the State duties of his or her employment for that employer, or<\/p>\n<p>(ii)to take up employment in the State with an associated company and to perform duties in the State for that company,<\/p>\n<p>(c)who performs the duties referred to in paragraph (b) for a minimum period of 12 consecutive months from the date he or she first performs those duties in the State,<\/p>\n<p>(d)who was not resident in the State for the 5 tax years immediately preceding the tax year in which he or she first arrives in the State for the purposes of performing the duties referred to in paragraph (b), and<\/p>\n<p>(e)in respect of whom the relevant employer or associated company certifies, in such form as the Revenue Commissioners may require, within 90 days from the employee&#8217;s arrival in the State to perform the duties referred to in paragraph (b), that the individual complies with the conditions set out in paragraphs (a), (b) and (c).<\/p>\n<p>(2AA)In this section, in the case of an individual who arrives in the State in any of the tax years 2023 to 2025, &#8220;relevant employee&#8221; means an individual &#8211;<\/p>\n<p>(a)who for the whole of the 6 months immediately before his or her arrival in the State was a full time employee of a relevant employer and exercised the duties of his or her employment for that relevant employer outside the State,<\/p>\n<p>(b)who arrives in the State at the request of his or her relevant employer to &#8211;<\/p>\n<p>(i)perform in the State duties of his or her employment for that employer, or<\/p>\n<p>(ii)to take up employment in the State with an associated company and to perform duties in the State for that company,<\/p>\n<p>(c)who performs the duties referred to in paragraph (b) for a minimum period of 12 consecutive months from the date he or she first performs those duties in the State,<\/p>\n<p>(d)to whom a PPS number has been issued,<\/p>\n<p>(e)who was not resident in the State for the 5 tax years immediately preceding the tax year in which he or she first arrives in the State for the purposes of performing the duties referred to in paragraph (b), and<\/p>\n<p>(f)in respect of whom the relevant employer or associated company certifies, in such form as the Revenue Commissioners may require, within 90 days from the employee&#8217;s arrival in the State to perform the duties referred to in paragraph (b), that &#8211;<\/p>\n<p>(i)the individual complies with the conditions set out in paragraphs (a) to (d), and<\/p>\n<p>(ii)the relevant employer or associated company has complied with Regulation 17(2) of the Income Tax (Employments) Regulations 2018 (S.I. No. 345 of 2018).<\/p>\n<p>(2B)<\/p>\n<p>(a)In this section, &#8216;specified amount&#8217;, in relation to a relevant employee and a tax year, means an amount determined by the formula &#8211;<\/p>\n<p>(A-B) \u00d7 30 per cent.<\/p>\n<p>(b)For the purposes of paragraph (a) &#8211;<\/p>\n<p>(i)&#8217;A&#8217; is the amount of the relevant employee&#8217;s income, profits or gains for the tax year from the employment referred to in subsection (2)(a)(ii), (2A)(b) or (2AA)(b), as the case may be, excluding any amount that is not assessed to tax in the State, and after deducting &#8211;<\/p>\n<p>(I)any contribution or qualifying premium in respect of which there is provision for a deduction under section 774(7), 787, 787E or 787N, and<\/p>\n<p>(II)any amount of income, profits or gains from that employment in respect of which the relevant employee is entitled to relief under Part 35 for tax paid on such income, profits or gains under the laws of a territory other than the State,<\/p>\n<p>but &#8211;<\/p>\n<p>(A)in respect of the tax years 2012, 2013 and 2014 where this amount exceeds \u20ac500,000, \u2018A\u2019 shall be \u20ac500,000,<\/p>\n<p>(B)in respect of the tax year 2019 and subsequent tax years, in the case of a relevant employee who first arrives in the State on or after 1 January 2019 for the purposes set out in subsection (2A)(b) or (2AA)(b), where this amount exceeds \u20ac1,000,000, \u2018A\u2019 shall be \u20ac1,000,000, and<\/p>\n<p>(C)in respect of the tax year 2020 and subsequent tax years, in the case of a relevant employee who first arrives in the State on or before 31 December 2018 for the purposes set out in subsection (2A)(b), where this amount exceeds \u20ac1,000,000, \u2018A\u2019 shall be \u20ac1,000,000,<\/p>\n<p>and<\/p>\n<p>(ii)&#8217;B&#8217; is \u20ac75,000 or, in the case of a relevant employee who arrives in the State in any of the tax years 2023 to 2025, \u20ac100,000.<\/p>\n<p>(c)Notwithstanding paragraph (b) &#8211;<\/p>\n<p>(i)where, in the tax year for which a relevant employee is first entitled to relief under this section, the period from the date the relevant employee commences the performance in the State of duties of the employment with the relevant employer or associated company to the end of the tax year is less than the tax year, &#8216;B&#8217; shall be reduced proportionately,<\/p>\n<p>(ii)where, in the last tax year for which a relevant employee is entitled to relief under this section, the period from the start of the tax year to the date the relevant employee ceases the performance of duties in the State of the employment with the relevant employer or associated company is less than the tax year, &#8216;B&#8217; shall be reduced proportionately.<\/p>\n<p>(3)<\/p>\n<p>(a)Subject to paragraph (b), where, for a tax year, a relevant employee &#8211;<\/p>\n<p>(i)is resident in the State for tax purposes and is not resident elsewhere,<\/p>\n<p>(ii)performs the duties referred to in subsection (2)(a)(ii), (2A)(b) or (2AA)(b), and<\/p>\n<p>(iii)has relevant income from his or her relevant employer or from the associated company, the annualised equivalent of which is &#8211;<\/p>\n<p>(I)subject to clause (II), not less than \u20ac75,000, or<\/p>\n<p>(II)in the case of a relevant employee who arrives in the State in any of the tax years 2023 to 2025, not less than \u20ac100,000,<\/p>\n<p>and makes a claim in that behalf, then that relevant employee shall be entitled to have an amount of income, profits or gains from his or her employment with a relevant employer or from his or her employment with an associated company equal to the specified amount deducted from the income, profits or gains to be assessed on that relevant employee for that tax year.<\/p>\n<p>(b)With effect from the tax year 2015, paragraph (a)(i) shall apply as if the words &#8216;and is not resident elsewhere&#8217; were deleted.<\/p>\n<p>(c)A relevant employee shall only be entitled to relief under this section for 5 consecutive tax years commencing with the tax year for which the relevant employee is first entitled to relief under this section.<\/p>\n<p>(4)For the purposes of subsections (2B)(c) and (3), the tax year for which a relevant employee is first entitled to relief under this section means &#8211;<\/p>\n<p>(a)in the case of a relevant employee who arrives in the State in 2012, 2013 or 2014 &#8211;<\/p>\n<p>(i)the first tax year in which the relevant employee arrives in the State for the purposes set out in subsection (2)(a)(ii) provided that for that tax year the relevant employee is resident in the State for tax purposes and not resident elsewhere, or<\/p>\n<p>(ii)if not resident in the State for tax purposes for that first tax year, the tax year following that first tax year provided that for that following tax year the relevant employee is resident in the State and not resident elsewhere, or<\/p>\n<p>(iii)where in that first tax year, he or she is resident in the State for tax purposes and is also resident elsewhere, the tax year following that first tax year provided that for that following tax year he or she is resident in the State for tax purposes and is not resident elsewhere,<\/p>\n<p>but, as regards a relevant employee who arrives in the State in 2014, subparagraph (ii) shall apply as if the words &#8216;and not resident elsewhere&#8217; were deleted, and subparagraph (iii) shall apply as if the words &#8216;and is not resident elsewhere&#8217; were deleted,<\/p>\n<p>(b)in the case of a relevant employee who arrives in the State in any of the tax years 2015 to 2025 &#8211;<\/p>\n<p>(i)the first tax year in which the employee arrives in the State for the purposes set out in subsection (2A)(b) or (2AA)(b), provided that for that tax year he or she is resident in the State for tax purposes, or<\/p>\n<p>(ii)if not resident in the State for tax purposes for that first tax year, the tax year following that first year provided that for that following tax year he or she is resident in the State.<\/p>\n<p>(5)[deleted]<\/p>\n<p>(6)In any tax year in respect of which a relevant employee is entitled to make a claim for relief under subsection (3), the payment or reimbursement by the relevant employer or by an associated company of &#8211;<\/p>\n<p>(a)the reasonable costs associated with one return trip from the State for the relevant employee, his or her spouse or civil partner, and a child of the relevant employee or of the relevant employee&#8217;s spouse or civil partner to &#8211;<\/p>\n<p>(i)the country of residence of the relevant employee before his or her arrival in the State,<\/p>\n<p>(ii)the country of residence of the relevant employee at the time of first employment by the relevant employer, or<\/p>\n<p>(iii)the country of which the relevant employee or his or her spouse or civil partner is a national,<\/p>\n<p>and<\/p>\n<p>(b)the cost of fees, not exceeding \u20ac5,000 per annum in respect of each child of the relevant employee or each child of his or her spouse or civil partner, paid to a school established in the State and which has been approved by the Minister for Education and Skills for the purposes of providing primary or post-primary education to students,<\/p>\n<p>shall not be chargeable to tax.<\/p>\n<p>(7)Where for a tax year a relevant employee makes a claim for relief under this section &#8211;<\/p>\n<p>(a)relief shall not be given under section 823A, 825A or 472D for that tax year, and<\/p>\n<p>(b)section 71(3) shall not apply to any of the income, profits or gains from an employment with a relevant employer or with an associated company.<\/p>\n<p>(8)Where for a tax year a relevant employee makes a claim for relief under this section, the relevant employee shall, notwithstanding anything to the contrary in Part 41A or section 1084, be deemed for that tax year to be a chargeable person for the purposes of Part 41A.<\/p>\n<p>(9)Notwithstanding the requirement on a relevant employer or associated company, as the case may be, to deduct tax under Chapter 4 of Part 42 on the specified amount, no such tax deduction need be made where, following an application, in such form as the Revenue Commissioners may require, by the relevant employer or associated company, as appropriate, a Revenue officer confirms in writing that no such deduction need be made.<\/p>\n<p>(10)On or before 23 February following each tax year, a relevant employer or associated company shall deliver to the Revenue Commissioners an annual return, in such form as the Revenue Commissioners may require, setting out &#8211;<\/p>\n<p>(a)in respect of each relevant employee &#8211;<\/p>\n<p>(i)the name and PPS number,<\/p>\n<p>(ii)nationality,<\/p>\n<p>(iii)country in which the relevant employee worked for the relevant employer prior to his or her first arrival in the State to perform duties of the relevant employment,<\/p>\n<p>(iv)job title and brief description of the role of the relevant employee while availing himself or herself of relief under this section, and<\/p>\n<p>(v)where relevant, the amount of income, profits or gains in respect of which tax was not deducted in accordance with subsection (9),<\/p>\n<p>(b)details of the increase in the number of employees employed, or details of the number of employees retained, by the relevant employer or associated company as a result of the assignment to the State of the employees referred to in paragraph (a), and<\/p>\n<p>(c)the relevant employer&#8217;s or associated company&#8217;s employer registration number.<\/p>\n<p>(11)[deleted]<\/p>\n<p>(12)Notwithstanding anything in the Tax Acts, the income, profits or gains from an employment with a relevant employer or with an associated company shall, for the purposes of this section, be deemed not to include any amounts paid in respect of expenses for which deductions would be due under section 114.<\/p>\n<p>&nbsp;<\/p>\n<!--themify_builder_content-->\n<div id=\"themify_builder_content-11112\" data-postid=\"11112\" class=\"themify_builder_content themify_builder_content-11112 themify_builder tf_clear\">\n    <\/div>\n<!--\/themify_builder_content-->\n","protected":false},"excerpt":{"rendered":"<p>Trans-Border Relief Transborder relief applies to employees resident in Ireland, but who carry out their duties outside Ireland.\u00a0 This can apply to employees living near the border, in the Republic of Ireland and working in Northern Ireland.\u00a0 The employee must be present in the State for at least one day a week. The employment must [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_exactmetrics_skip_tracking":false,"_exactmetrics_sitenote_active":false,"_exactmetrics_sitenote_note":"","_exactmetrics_sitenote_category":0,"footnotes":""},"categories":[112],"tags":[],"_links":{"self":[{"href":"https:\/\/legalblog.ie\/wp-json\/wp\/v2\/posts\/11112"}],"collection":[{"href":"https:\/\/legalblog.ie\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/legalblog.ie\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/legalblog.ie\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/legalblog.ie\/wp-json\/wp\/v2\/comments?post=11112"}],"version-history":[{"count":8,"href":"https:\/\/legalblog.ie\/wp-json\/wp\/v2\/posts\/11112\/revisions"}],"predecessor-version":[{"id":34830,"href":"https:\/\/legalblog.ie\/wp-json\/wp\/v2\/posts\/11112\/revisions\/34830"}],"wp:attachment":[{"href":"https:\/\/legalblog.ie\/wp-json\/wp\/v2\/media?parent=11112"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/legalblog.ie\/wp-json\/wp\/v2\/categories?post=11112"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/legalblog.ie\/wp-json\/wp\/v2\/tags?post=11112"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}