Revenue Note for Guidance

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Revenue Note for Guidance

Ordinary residence


This section deals with ordinary residence. Ordinary residence relates to a person’s normal or habitual pattern of life and denotes residence in a place with some degree of continuity. Thus, a person could be non-resident for a year but still be ordinarily resident if the absence is temporary. Ordinary residence is a key concept for capital gains tax purposes as an individual who is resident or ordinarily resident in the State is liable for capital gains tax on disposals of all assets no matter where they are situated. The general position is that ordinary residence is built up following a number of years residence in the State. Likewise, it is shed at the end of a number of years during which a person has been non-resident in the State.


Acquiring ordinary residence

(1) Ordinary residence in the State is established after 3 consecutive years of being resident in the State.

Losing ordinary residence

(2) Ordinary residence ceases after 3 consecutive years of being non-resident in the State.

Relevant Date: Finance Act 2021