Revenue Note for Guidance
(1) The Revenue Commissioners may, on an application to the Revenue Commissioners by an individual who is considering the making of a significant investment in the State, give an opinion to an individual as to whether or not he or she would be likely to be regarded as domiciled in, and a citizen of, the State in the tax year in which the application is made.
(2) & (3) An application for an opinion shall be in such form and contain such information and particulars as the Revenue Commissioners may require in relation to such an application. There is no obligation on the Revenue Commissioners to give an opinion as to whether the individual would be likely to be domiciled in, and a citizen of, the State.
Relevant Date: Finance Act 2021