Residency rules – Guidance on force majeure circumstances due to COVID-19
Revenue issued guidance on the temporary measures relating to residence rules and force majeure circumstances. Due to the unanticipated length of the pandemic, the circumstances that may be regarded as preventing a departure from the State due to COVID-19 have been given further consideration within the guidance.
The guidance provides that individuals who travelled to the State on or after 6 May 2020 will not be regarded as having their departure from the State prevented due to COVID-19 under force majeure circumstances.