Taxes Consolidation Act 1997 section 821

Application of sections 17 and 18(1) and Chapter 1 of Part 3

Section 821 provides that an individual who is not resident but is ordinarily resident in the State is treated as if resident for income tax purposes, subject to certain exclusions for foreign earnings and a de minimis threshold for other foreign income.

• An individual who is not resident but is ordinarily resident in the State is treated as resident for the purposes of the income tax charging provisions (sections 17, 18(1) and Chapter 1 of Part 3).
• Income from a trade or profession carried on wholly outside the State is excluded from this deemed residence treatment.
• Income from an office or employment where all duties are performed outside the State is also excluded, and any duties performed in the State that are merely incidental to the foreign duties are disregarded.
• Other foreign income (such as investment income) is excluded only where it does not exceed €3,810 in the year of assessment; where it equals or exceeds that amount, the full amount is chargeable.