Taxes Consolidation Act 1997 section 819

Residence

Section 819 sets out the rules for determining whether an individual is resident in Ireland for tax purposes, based on the number of days spent in the State.

• An individual is resident in the State for a tax year if present for at least 183 days in that year, or for at least 280 days in aggregate over that year and the preceding year (the "look-back" rule).
• Presence of 30 days or less in a tax year is disregarded for the purposes of the 280-day look-back test, and the individual is not treated as resident for that year under the look-back rule.
• A non-resident individual may elect to be treated as resident for a tax year if he or she satisfies an authorised officer that the intention is to be resident in the State in the following year.
• From 2009 onwards, an individual is treated as present in the State for a day if present at any time during that day; for 2008 and earlier years, presence was counted only if the individual was in the State at the end of the day (midnight).