Exempt from paying tax

Youghal

I need some advice.

I live here in Ireland around 150 days per. calender year, the rest of the time I am living in the UK.

Am I exempt from paying taxes here? And what do I do to declare that?

Thanks,

J.

indiewindy

Taken from the Revenue website, this will answer your question

Residence - Individual
An individual will be regarded as being resident in Ireland for a tax year if s/he:
1) spends 183 days or more in the State in that tax year;

2) has a combined presence of 280 days in the State, taking into account the number of
days spent in the State in that tax year together with the number of days spent in the
State in the preceding year.

Presence in a tax year by an individual of not more than 30 days in the State will not be reckoned for the purpose of applying the two-year test. Presence in the State for a day means the personal presence of an individual at the end of the day (midnight).

NaasMan

indiewindy wrote: »

Taken from the Revenue website, this will answer your question

Residence - Individual
An individual will be regarded as being resident in Ireland for a tax year if s/he:
1) spends 183 days or more in the State in that tax year;

2) has a combined presence of 280 days in the State, taking into account the number of
days spent in the State in that tax year together with the number of days spent in the
State in the preceding year.

Presence in a tax year by an individual of not more than 30 days in the State will not be reckoned for the purpose of applying the two-year test. Presence in the State for a day means the personal presence of an individual at the end of the day (midnight).

Its not quite that simple. If you spend the balance of your time in the UK, you may also be Tax Resident in the UK. As such, you need to consider the Residence rules set out within the Ireland/UK Double Taxation Treaty. Also the midnight rule quoed above was removed with effect from 1 January 2009.

You also need to look at the source of your income as some income will be taxable even if you are non resident. Also, Residences whom are non Irish domicile can claim a remittance basis of taxation on certain income.

accas

You could pay double tax both in Ireland and UK, as indiewindy mentiond. Here is a website could help: www.revenue.ie