Taxes Consolidation Act 1997 section 1032

Restrictions on certain reliefs

Section 1032 restricts the personal allowances, reliefs and tax credits available to non-resident individuals on their Irish source income, and sets out the circumstances in which a proportion or the full amount of those allowances may be claimed.

• Non-resident individuals are generally not entitled to any personal allowances, deductions, reliefs or tax credits listed in the table to section 458.
• Certain categories of non-resident (including Irish citizens, EU or UK nationals, and former residents abroad for health reasons) may claim a proportionate share of the allowances, based on the ratio of their Irish income to their total worldwide income.
• Where a non-resident who is resident in another EU Member State or the UK earns 75% or more of their total worldwide income in Ireland, the full personal allowances, reliefs and credits are available without apportionment.
• Income exempt from Irish tax under the Diplomatic Relations and Immunities Act 1967 (for example, UN salaries) is excluded from "total income" when calculating the apportionment ratio.