I have a client who is resident and working in Belgium, but who has Irish PAYE income as she is paid by the Dept of Education. She has Irish rental income. She has retired and moved back to Ireland in 2017, but will be non-resident in 2017.
1. Is she entitled to exemption from PRSI while non-resident? My reading of the SW Consolidation Act Schedule 1 Part 3(6), seems to say the individual must not be in receipt of trading/professional income but does not mention Schedule E income.
2. When she becomes resident, she will then be non ordinarily resident for 3 years with Irish PAYE income being her public sector pension. Could she be exempt from PRSI on the rental income for a further 3 years as the same part of the SW Act says an individual who is not resident OR not ordinarily resident.