Taxes Consolidation Act 1997 section 825B

Repayment of tax where earnings not remitted

Section 825B allowed certain non-domiciled employees sent to work in Ireland by a foreign employer to claim income tax relief on their unremitted earnings.

• A qualifying employee could opt to have income tax computed on the greater of the emoluments actually remitted to Ireland or €100,000 plus 50% of emoluments exceeding €100,000, and claim a refund of any tax overpaid.
• The relief applied to individuals who were resident but not domiciled in Ireland, sent here by an employer incorporated and resident in a country with which Ireland had a double taxation agreement, and who continued to be paid from abroad.
• The relief was closed to new entrants from the 2012 tax year, but transitional provisions allowed employees who first qualified in 2009, 2010, or 2011 to continue claiming for up to five years in total.
• An individual who claimed this relief could not also claim the foreign earnings deduction, special assignee relief programme, or the employee research and development tax credit for the same tax year.