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The criteria used to determine an individual's liability to Irish tax are their status in terms of residence, ordinary residence and domicile, subject to any relief afforded under a Double Taxation Agreement (DTA).

An individual will be Irish resident if present in Ireland:

1. Ìý

   •ÌýÌýÌýÌý for a period of 183 days or more in a tax year, or

2. Ìý

   •ÌýÌýÌýÌý for a period of 280 days or more in aggregate in the tax year and the preceding tax year

However, for any year in which the individual is in Ireland for fewer than 30 days, they will not be treated as resident and those days are not taken into account for aggregation purposes.

An individual can elect to be resident for a tax year if they are in Ireland with the intention and in such circumstances that they will be resident in the following tax year.

If an individual is tax resident in Ireland for three consecutive tax years, they are regarded as ordinarily