Revenue Note for Guidance

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Revenue Note for Guidance

825 Residence treatment of donors of gifts to the State

(1) & (2) This section modifies the criteria for determining residence for tax purposes in the case of persons resident outside the State who wish to make gifts of property to the State. It provides that in the tax year in which such a person leaves the State to become resident else-where, he/she will be not be regarded as ordinarily resident in the State from the date of departure. Also, the section ensures that “management visits”, that is, visits for the purpose of advising on the management of the property which is the subject of a gift and which must be less than 182 days in the aggregate in a tax year are to be disregarded in determining for tax purposes questions of residence or ordinary residence. This treatment is, however, subject to the condition that the individual concerned is chargeable to tax in the country in which he/she is resident without any limitation on such charge.

(3) This section ceases to have effect as respects a gift to the State made on or after 4 February 2010.

Relevant Date: Finance Act 2021