{"id":11170,"date":"2022-04-19T19:22:17","date_gmt":"2022-04-19T19:22:17","guid":{"rendered":"http:\/\/legalblog.ie\/?p=11170"},"modified":"2024-04-06T20:36:27","modified_gmt":"2024-04-06T20:36:27","slug":"international-assignees","status":"publish","type":"post","link":"https:\/\/legalblog.ie\/international-assignees\/","title":{"rendered":"International Assignees"},"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\/international-assignees\/#Foreign_Employment\" title=\"Foreign Employment\">Foreign Employment<\/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\/international-assignees\/#Double_Taxation_Agreement\" title=\"Double Taxation Agreement\">Double Taxation Agreement<\/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\/international-assignees\/#PAYE\" title=\"PAYE\">PAYE<\/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\/international-assignees\/#PAYE_Exemption\" title=\"PAYE Exemption\">PAYE Exemption<\/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\/international-assignees\/#Foreign_Pension_Contributions\" title=\"Foreign Pension Contributions\">Foreign Pension Contributions<\/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\/international-assignees\/#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\/international-assignees\/#Conditions_Claim\" title=\"Conditions &amp; Claim\">Conditions &amp; Claim<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/legalblog.ie\/international-assignees\/#Sea_Farers\" title=\"Sea Farers\">Sea Farers<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/legalblog.ie\/international-assignees\/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-10\" href=\"https:\/\/legalblog.ie\/international-assignees\/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-11\" href=\"https:\/\/legalblog.ie\/international-assignees\/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-12\" href=\"https:\/\/legalblog.ie\/international-assignees\/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-13\" href=\"https:\/\/legalblog.ie\/international-assignees\/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-14\" href=\"https:\/\/legalblog.ie\/international-assignees\/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-15\" href=\"https:\/\/legalblog.ie\/international-assignees\/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-16\" href=\"https:\/\/legalblog.ie\/international-assignees\/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-17\" href=\"https:\/\/legalblog.ie\/international-assignees\/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-18\" href=\"https:\/\/legalblog.ie\/international-assignees\/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-19\" href=\"https:\/\/legalblog.ie\/international-assignees\/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-20\" href=\"https:\/\/legalblog.ie\/international-assignees\/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-21\" href=\"https:\/\/legalblog.ie\/international-assignees\/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-22\" href=\"https:\/\/legalblog.ie\/international-assignees\/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=\"Foreign_Employment\"><\/span>Foreign Employment<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>Remuneration from a foreign employment, where the duties are carried out in Ireland is subject to Irish tax. Irish PAYE applies. Duties are not merely incidental, if they are a critical part of the office&#8217;s functions even though they are relatively brief (less than 30 days).<\/p>\n<p>PAYE applies to all employment income, attributable to the performance of employment duties in Ireland.\u00a0 Since 2006, this applies even if the employer is situated overseas. If the employer does not apply PAYE, the obligation applies to certain other entities, including in particular the Irish situate entity, for whom the individual is working.<\/p>\n<p>Where payments are made through an intermediary, the employer may be deemed to have made the payments, \u00a0if the intermediary does not operate PAYE.\u00a0 An intermediary based in the State for whom the employee works, but it is not the employer, \u00a0can be itself \u00a0liable to PAYE. Where part of the employment only is exercised in the State, an application may be made to the Revenue to apportion the income.<\/p>\n<p>If an employment is exercised wholly in Ireland (regardless of the status or residence of the employer)then Irish tax and PAYE obligations apply.. If a non-Irish employment is exercised partly in Ireland and partly abroad the proportion referable to the performance of the duties and Ireland is within the scope of Irish tax and\u00a0 PAYE system. The relevant proportions may be determined by\u00a0 or\u00a0 agreed with the Revenue.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Double_Taxation_Agreement\"><\/span>Double Taxation Agreement<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>The standard article in double taxation agreement on employments sets out the conditions for double taxation relief. The general principle is that the employee\u2019s country of residence is entitled to tax the employee on employment income unless the employment is exercised in the other country. However the country of residence maintains the exclusive right to tax (with the consequence that the host state does not tax the following conditions are complied with<\/p>\n<p>The employee is not present in<\/p>\n<ul>\n<li>in\u00a0 in the host state (Ireland for inward assignees) for more than 183 days in the tax year<\/li>\n<li>the income is paid by or on behalf of an employer who is not resident in the host state (Ireland for inward assignees)<\/li>\n<li>the income is not borne by a permanent establishment or fixed base which the employer has in the whole state (Ireland for inward assignees)<\/li>\n<\/ul>\n<p>Questions of interpretation may arise in relation to who or\u00a0 who is not the employer and the question of whether or not the income is borne by permanent establishment or fixed base of the employer in the host state. The question is interpreted as a matter of substance and economic reality.<\/p>\n<p>Where the double taxation agreement does not allow for this exemption, tax may arise both in the home state and the host state. Generally a credit is given for tax applied in the country where the employment is exercised in respect of tax applicable\u00a0 in the home state\/state of residence.<\/p>\n<p>Under some double taxation treaties, an exemption in different terms may apply to the income in the host or the home state as the case may be. Where there is no double taxation agreement, unilateral relief may be allowed by affording a deduction for tax incurred in the other state.<\/p>\n<p>Irish Revenue may allow a real-time tax credit.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"PAYE\"><\/span>PAYE<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>Where part of the duties of the office or employment, are performed in the State and part are not, the income attributable to the former is charged to tax and within PAYE.\u00a0 In the latter case, Irish resident individuals may be liable. If they are non-domiciled, the remittance basis may apply.\u00a0\u00a0 PAYE will apply to the entire income, until Revenue permit apportionment.<\/p>\n<p>The issue of PAYE is separate to the tax\u00a0 status of the employee.. An application may be made for a\u00a0 PAYE exclusion order.<\/p>\n<p>If the employee is Irish tax resident PAYE applies for non-Irish employments exercised wholly in Ireland. If it is not wholly exercised but the proportion is very clear then PAYE applies only to the Irish duties. If the position is not clear then a direction should be sought from revenue as to the the extent of remuneration within the scope of Irish PAYE.<\/p>\n<p>PAYE is not required to be deducted in respect of a non- Irish tax resident temporary assignee provided<\/p>\n<ul>\n<li>The short-term business visits to Ireland do not exceed 60 working days in the year<\/li>\n<li>Temporary assignments do not exceed 183 days in the year of assignment<\/li>\n<li>Short-term business visits of not more than 30 days for non double taxation agreement countries<\/li>\n<li>Detailed conditions apply which are published in Revenue practice notes<\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"PAYE_Exemption\"><\/span>PAYE Exemption<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>A non-resident employer must usually register for PAYE. It may be necessary to apportion the percentage of duties performed in Ireland. Application should be made to exclude or\u00a0 limit PAYE where the relevant criteria apply.<\/p>\n<p>The issue of PAYE is separate to the tax\u00a0 status of the employee.. An application may be made for a\u00a0 PAYE exclusion order.<\/p>\n<p>A PAYE exemption may be available to a foreign employer where an employee is not liable to Irish income tax and is liable to tax in the home state under the relevant double taxation agreement. It applies<\/p>\n<ul>\n<li>where a foreign employer employs persons performing the duties of a foreign employment in the State,<\/li>\n<li>the foreign employer is registered as an employer for PAYE;<\/li>\n<li>the employer maintains records of all of its Irish employees and particulars<\/li>\n<li>the employer undertakes that it will pay if subsequently found liable in respect the payments to employees;<\/li>\n<li>supplies evidence of the withholding tax in a foreign jurisdiction on the income and<\/li>\n<li>seeks clearance.<\/li>\n<\/ul>\n<p>Generally, PAYE need not be operated where<\/p>\n<ul>\n<li>there is a genuine foreign employment or office;<\/li>\n<li>the individual is not paid by an employer resident in the State;<\/li>\n<li>he is resident in a state with which Ireland has a DTA,<\/li>\n<li>he is not resident in the State;<\/li>\n<\/ul>\n<p>The cost is not borne by a permanent establishment in the State of the employer and the duties performed in a state are not more than 60 working days in the year or a continuous period of more than 60 working days.<\/p>\n<p>Where the employees are \u00a0paid by an entity in the State connected with that employer, on behalf of the employer or are paid by the foreign employer, the connected local entity may assume responsibility for PAYE and PRSI obligations where the exemption does not apply.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Foreign_Pension_Contributions\"><\/span>Foreign Pension Contributions<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>Subject to compliance with conditions published by the Revenue, contributions made to a foreign pension scheme for such an employee, are not taxable.\u00a0 The employee must<\/p>\n<ul>\n<li>work for the foreign employer or connected entity, for 18 months prior to the secondment to work in the State;<\/li>\n<li>be neither Irish domiciled nor resident<\/li>\n<li>have been making foreign pension contributions for 18 months prior to coming into the State and<\/li>\n<li>not be resident in the State for more than five years.<\/li>\n<\/ul>\n<p>The foreign employer must be resident in an EU state or double taxation treaty state. It must have been making contributions for at least 18 months beforehand. The foreign pension scheme must be a statutory approved scheme in a State (other than state social security) or a scheme in respect of which tax relief is available in that country. Both employer and employee must comply with the rules of the foreign scheme.<\/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 relief was initially applied to non-Irish domiciled persons who are employed by an EEA\/EU or double taxation agreement state employer and who have worked in Ireland for at least three years.\u00a0 In 2010 it was extended to EU and EEA nationals who come to work in Ireland, other than Irish domiciled individuals.<\/p>\n<p>The relief has been continued since 2010 and was\u00a0 scheduled to extend to the end of 2022. It operates to reduce the taxable earnings for income tax purposes but not USC and PRSI. The assignee may remain within the scope of the home state social insurance under the relevant Social Security agreement with the state concerned.<\/p>\n<p>Finance Act 2022 extends\u00a0 \u00a0Special Assignee Relief Programme, to extend it for a further 3 year period until 31 December 2025. To qualify for the relief, an employee is required to hold a PPS number and the employer must also confirm that it has complied with its PAYE commencement obligations as outlined in the <em>Income Tax (Employments) Regulations 2018.\u00a0<\/em><\/p>\n<p>In addition, a relevant employee who first arrives in the State on or after 1 January 2023 will require a minimum annualised relevant income of \u20ac100,000 to benefit from the relief.<\/p>\n<p>The employee\u2019s income must be at least \u20ac75,000 (and up to 1 million Euro) per annum, excluding benefit in kind bonuses share remuneration and other atypical receipts. Also excluded is amounts not subject to Irish tax such as pension contributions and elements subject to double taxation relief.<\/p>\n<p>Relief is also granted on reimbursed costs of one visit home for the employee and family and school fees up to \u20ac5000 per annum per child.<\/p>\n<p>The individual is effectively assessed to income tax at 30% of the excess Income over \u20ac75,000 (but less than 1 million Euro) per annum.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Conditions_Claim\"><\/span>Conditions &amp; Claim<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>The individual must<\/p>\n<ul>\n<li>exercise employment duties in Ireland for the foreign employer or an associated company of the employer<\/li>\n<li>be employed by an employer or associated company of the entity to which he has been assigned, prior to coming in Ireland;<\/li>\n<li>continue to be paid by the overseas employer;<\/li>\n<li>have been resident in the overseas state, prior to arrival and have exercised employment there working full-time there for at least six months; and<\/li>\n<li>become tax resident in Ireland and exercises the employment for at least a year<\/li>\n<li>performs employment duties in Ireland during at least this period<\/li>\n<li>was not tax resident in Ireland in the five years prior to arrival<\/li>\n<li>becomes tax resident in Ireland in the relevant years<\/li>\n<\/ul>\n<p>The relief must be claimed within 30 days of arrival or in advance. Revenue may consent to operation of the relief at source. Special filing requirements apply in relation to the employer annually. The employee must make a return. The employer must operate PAYE on earnings referable to the Irish employment.<\/p>\n<p>The employer must be established and resident in a country with which Ireland has a double taxation agreement or taxi information exchange agreement. The assignee can be assigned to an associated company, which must be one under common control.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Sea_Farers\"><\/span>Sea Farers<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>There is a special relief for persons working on sea voyages who are absent from the State for at least a 161 days for the purpose of employment, the \u00a0duties of which are performed outside the State, on board a sea going ship.\u00a0 It does not apply to any earnings derived from an Irish authority.<\/p>\n<p>The ship must be on an international voyage and must be registered in the EU for the purpose of carrying passengers or cargo for reward.\u00a0 An international voyages is one which begins or ends outside the State.\u00a0 The individual must enter an agreement with the master of the ship and a claim must be made.\u00a0 A deduction of \u20ac6,350 is allowed from total income by way of relief.<\/p>\n<p>A person may be deemed resident in Ireland if his is in the State \u00a0for less than a day, for the purpose of cross-border relief.<\/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-11170\" data-postid=\"11170\" class=\"themify_builder_content themify_builder_content-11170 themify_builder tf_clear\">\n    <\/div>\n<!--\/themify_builder_content-->\n","protected":false},"excerpt":{"rendered":"<p>Foreign Employment Remuneration from a foreign employment, where the duties are carried out in Ireland is subject to Irish tax. Irish PAYE applies. Duties are not merely incidental, if they are a critical part of the office&#8217;s functions even though they are relatively brief (less than 30 days). PAYE applies to all employment income, attributable [&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\/11170"}],"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=11170"}],"version-history":[{"count":7,"href":"https:\/\/legalblog.ie\/wp-json\/wp\/v2\/posts\/11170\/revisions"}],"predecessor-version":[{"id":34832,"href":"https:\/\/legalblog.ie\/wp-json\/wp\/v2\/posts\/11170\/revisions\/34832"}],"wp:attachment":[{"href":"https:\/\/legalblog.ie\/wp-json\/wp\/v2\/media?parent=11170"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/legalblog.ie\/wp-json\/wp\/v2\/categories?post=11170"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/legalblog.ie\/wp-json\/wp\/v2\/tags?post=11170"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}