Taxes Consolidation Act 1997 section 820

Ordinary residence

Section 820 sets out the rules for determining whether an individual is ordinarily resident in the State for tax purposes, and the tax consequences that flow from ordinary residence.

• An individual becomes ordinarily resident in the State after being resident for three consecutive tax years; ordinary residence takes effect from the beginning of the fourth year.
• Ordinary residence ceases once an individual has been non-resident for three consecutive tax years; it is lost from the beginning of the fourth year of non-residence.
• A non-resident individual who is ordinarily resident remains liable to Irish tax on worldwide income, subject to exemptions for certain foreign trade or employment income and for other foreign income not exceeding €3,810.
• A director of an Irish incorporated company holds an Irish public office and is chargeable to Irish tax on that income regardless of residence status or where the duties are performed, subject to any applicable double taxation agreement.

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