Revenue Tax Briefing

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Revenue Tax Briefing Issue 57, October 2004

“Not Resident Elsewhere”


Tax Briefing issue 56 contains an article on the meaning of “Not Resident Elsewhere” for the purposes of Section 195 and Section 234 TCA 1997. In the second paragraph of this article the number of days an individual spends in the state over two years to be deemed resident is incorrectly stated as 240. This should have read 280 days. The correct Text for this paragraph is therefore as follows:

“Residence in the State

Irish rules of residence are set out in Section 819 TCA, 1997. The section provides that an individual is resident in the State if he/she spends 183 days or more in the State in a tax year. Alternatively, residence is established if an individual spends 280 days or more in the State over two years. There is also provision for an individual to elect to be resident, for example, in the year of arrival in the State if he/she has the clear intention of being resident in the State the following year. However, the focus of Section 819 is on residence in the State and it provides no assistance as to whether or not an individual is also resident elsewhere.”

Revenue wishes to apologise for any confusion caused.