Question on Tax Residence in Ireland over a 2-year period

ta2020

Revenue online says the below:

You are resident in Ireland for tax purposes if you are present in Ireland for:

• 183 days or more in a tax year
• or
• 280 days or more in total, taking the current tax year plus the preceding tax year together. You will not be resident in Ireland if you are here for 30 days or less in a tax year.

My question is on this part - "280 days or more in total, taking the current tax year plus the preceding tax year together.":

Does that mean you could do the following (days in Ireland):

2021: 200 days

2022: 80 days

(280 days for two years, then do the same next two years, but staying away from Ireland for longer in 2023):

2023: 80 days

2024: 200 days

2022-2023 doesnt meet the criteria but 2021-22 and 2023-24 does. Is that allowed, or not?

nompere

That doesn't work - because you would be resident for 2021, having failed the 183 day test, and you wowud also be rsident for 2022, as you would have spent 280 days between the two years. It says "280 days or more", not "more than 280 days".

The pattern to establish is 139 days or less each year, so you never fail either the 183 days for one year or the 280 days for two years.

Xander10

Also, need to look at ordinary resident rules.

Taxes

The ‘183 day rule’ is the primary test to determine the residence position and the ‘280 day look-back rule’ is the secondary test.

So if the primary test is passed, the individual is resident and there is no need to apply the secondary test.

If the primary test is failed, apply the secondary test.

if the secondary test is passed, the individual is resident.

if the secondary test is failed, the individual is non-resident.

2022

Primary test failed. Apply secondary test.

Secondary test passed, individual is tax resident in Ireland for the 2022 tax year.

2023

Primary test failed. Apply secondary test.

Secondary test failed. individual is non tax resident in Ireland for the 2023 tax year.

Ordinary residence will be obtained if an individual is tax resident in Ireland for three consecutive years(would not be an issue in this scenario)