Residence
05/02/1987
Query
Article XIII Ireland/Germany DTA. Government Article. Are employees of the Goethe institute posted to Ireland from Germany, considered to be engaged in the performance of a public function and exempt from Irish tax.
Decision
If the individual is a German National, exemption is allowable.
Income Tax
Section 826, Taxes Consolidation Act, 1997
Origin: Customs and Residence
File ref:RT 2401/82
15/07/1992
Query
Are the exemption limits are available to a person who is not resident in Ireland. (sections 187 and 188 TCA 1997)
Decision
Yes. "Total Income" for these purposes includes income arising outside the State which is not chargeable to tax in the State.
Income Tax
Section 187, Taxes Consolidation Act, 1997
Origin: RLS Division
File ref:IT923063
25/01/1993
Query
Article XII Ireland/Canada DTA Teachers/Professors. An individual came to Ireland from N. IReland on 1/9/90 for a research fellowship in T.C.D. scheduled to last until 31/12/91. Claimed exemption from Irish tax under Canadian D.T.A. as he was a Canadian national and lived there until 1987.
Decision
Exemption from Irish tax refused as Irl/Canada D.T.A. is not applicable - he was resident in the U.K. for almost 3 years prior to his Irish assignment. Thus he came to Ireland as an individual from the U.K. - no Teachers Article in Irl/U.K. D.T.A.
Income Tax
Section 826, Taxes Consolidation Act, 1997
Origin: Customs and Residence
File ref:RT 196/91
05/02/1993
Query
Article 19 Ireland/France DTA Teachers - Can an individual have more than 1 teaching job and qualify for exemption?
Decision
Ruled that it was possible to have more than 1 teaching post and still benefit from the exemption provided all other conditions of the Article are satisfied.
Income Tax
Section 826, Taxes Consolidation Act, 1997
Origin: Customs and Residence
File ref:RT 457/91
09/09/1993
Query
FAS/ANCO/Comhairle Oiliuna pensions
Decision
FAS/ANCO/An Comhairle Oiliuna pensions paid prior to 3 March, 1976 are regarded as governmental. The same pensions paid on or after 3 March 1976 are regarded as non-governmental. The pension scheme for the above is the same as Telecom/An Post. The FAS Pension Scheme received formal aproval as an exempt approved scheme under Sec. 774 T.C.A.1997 pension paid from a fund established and governed by a Trust Deed.
Income Tax
Section 774, Taxes Consolidation Act, 1997
Origin: Customs and Residence
File ref:RT 115/93
25/11/1993
Query
Meaning of the term "domicile".
Decision
The term "domicile" which appears in Article 14 of the above mentioned Protocol is construed as equating to "ordinary residence" for Irish tax purposes.
Income Tax
Article 14, Protocol on the Privileges and Immunities of Europe, 1973
Origin: Customs and Residence
File ref:RT/1191/90
08/09/1994
Query
Training Fellowships T.C.D. Individual came to Ireland from France in October, 1992. Sought exemption on E.U. Training Scolarship in T.C.D. from 9/93 - 8/95 under Articles 19 & 17 of Irl/France D.T.A. and Section 193 TCA 1997 Sch. 32 par2.
Decision
Art. 19 exemption - Refused as stay was intended to be in excess of 2 years and she was an "individual from Ireland" prior to her apointment with T.C.D. (and not an "individual from France" as specified in the D.T.A.). Art. 17 exemption - Refused as payments were not made from sources outside the State. Liable therefore to Irish tax. Section 193 exemption also did not apply as she was not studying for a higher degree.
Income Tax
Section 826, Taxes Consolidation Act, 1997
Origin: Customs and Residence
File ref:RT42/94
20/09/1994
Query
Split Year Treatment - An individual came to Ireland on 1 July, 1994 to take up employment with an Irish subsidiary of a German company. He worked here for 1 week and then spent the following 3 months in Germany, finally returning to Ireland in October, 1994. When does Split Year Treatment apply from?
Decision
His date of arrival for split year purposes was 1 July as he arrived in the State to take up employment with the intention and in such circumstances as to become permanently resident.
Income Tax
Section 822, Taxes Consolidation Act, 1997
Origin: Customs and Residence
File ref:RT 205/94
08/02/1995
Query
Ordinary Residence & Fiscal Domicile Articles of a D.T.A.
Decision
Where the individual is chargeable to Irish tax by virtue of his/her ordinary residence status in Ireland, he/she will be regarded as a resident of Ireland, for the purposes of a "fiscal domicile Article" within the relevant Double Taxation Agreement.
Income Tax
Section 826, Taxes Consolidation Act, 1997
Origin: Customs and Residence
File ref:RT/364/94
01/05/1996
Query
Diplomats - allowances applicable to spouses. Is the spouse of a Diplomat attached an Embassy, Dublin, entitled to the married allowances if he/she takes up employment in her own right with a private company in Ireland?
Decision
Assuming that both spouses are resident in Ireland for tax purposes, the married personal allowance, reliefs and double rate bands would be applied in full to his/her income, provided they elected to be assessed to tax on the basis of joint assessment. This treatment applies despite the fact that the diplomatic salary is exempt from Irish tax.
Income Tax
Section 1018, Taxes Consolidation Act, 1997
Origin: Customs and Residence
File ref:RT/449/95
05/07/1996
Query
Is profit sharing income considered remuneration arising from an employment for the purposes of a PAYE exclusion order.
Decision
Profit sharing income is considered to be remuneration arising from an employment. Consequently, in this case, the "profit sharing income" is exempt from Irish tax by virtue of Section 18 T.C.A. 1997. This is not a general ruling. All cases of this nature should be examined on an individual basis looking at the facts and particulars of that case.
Income Tax
Section 18, Taxes Consolidation Act, 1997
Origin: Customs and Residence
File ref:RT/406/94
08/01/1997
Query
Teacher/Researcher - Individual previously satisfied the conditions of Article 17, Ireland/Germany DTA, exemption granted. Does a return visit for employment to the same or similar institution cause the exemption that applied to be withdrawn retrospectively.
Decision
As the terms of Article 17 of the DTA were satisfied at the time, the individual was correctly entitled to the exclusion order Oct. '92 to Oct '94. In the circumstances outlined in this case, the exemption was not revoked for the return visit. All cases of this nature should be examined on an individual basis.
Income Tax
Section 826, Taxes Consolidation Act, 1997
Origin: Customs and Residence
File ref:RT 166/97
10/01/1997
Query
Irish Bilateral Aid Programme - Is this post public office/employment
Decision
Individuals who go abroad on the Irish Bilateral Aid Programme should not be regarded as holding a "public office/employment" by the mere fact of being engaged in the Programme
Income Tax
Section 19 (1), Taxes Consolidation Act, 1997
Origin: Customs and Residence
File ref:RT/423/96
25/03/1997
Query
Is a non resident but ordinarily resident individual in Ireland entitled to a tax credit where double taxation is suffered in a DTA country.
Decision
Where an individual is not resident but is ordinarily resident, he/she is not entitled to a credit for foreign tax in accordance with S. 826 where double taxation occurs. However, in practice a credit for foreign tax will be given.
Income Tax
Section 826, Taxes Consolidation Act, 1997
Origin: Customs and Residence
File ref:RT/353/96
16/05/1997
Query
EU Human Capital and Mobility Programme. Are the Holders of grants or research fellowships under the above Programme employees of the Irish Institute to which they are attached
Decision
The income (including the mobility allowance) payable to such individuals is chargeable to Irish tax under Schedule E and subject to the operation of P.A.Y.E..
Income Tax
Section 19 (1), Taxes Consolidation Act, 1997
Origin: Customs and Residence
File ref:RT/22/97
16/05/1997
Query
Is Teagasc regarded as a research institute for the purposes of Article 19 Irl/France DTA?
Decision
Teagasc is regarded as a research institute for the purposes of Article 19 of the IrI/France DTA and an individual may qualify for the relief provided therein if he/she satisfies all other conditions of the Article.
Income Tax
Section 826, Taxes Consolidation Act, 1997
Origin: Customs and Residence
File ref:RT/22/97
09/07/1997
Query
French National Service
Decision
Individual carried out French National Service in Dublin school. Exemption granted under Art. 13 of the Ireland/France DTA in respect of remuneration from the French Goverment.
Income Tax
Section 826, Taxes Consolidation Act, 1997
Origin: Customs and Residence
File ref:RT 168/97
28/07/1997
Query
Can Common Law Spouses choose to be assessed as married couples?
Decision
Common Law Spouses may not elect to be assessed as married couples.
Income Tax
Section 1018, Taxes Consolidation Act, 1997
Origin: Customs and Residence
File ref:RT/87/97
02/09/1997
Query
Teacher US/Irl DTA Art. 18. Individual studied in Ireland 1989-1994. Teaching contact with UCD 1994-1956. Contract ceased and individual left Ireland and went to UK.
Decision
Individual has satisfied the conditions and is therefore entitled to the exemption from Irish tax under Art 18 US/IRL DTA for the duration of the above contract. The fact that she had been a student here prior to her taking a teaching position here does not affect her entitlement.
Income Tax
Section 18, Income Tax Act, 1951
Origin: Customs and Residence
File ref:RT 198/97
24/10/1997
Query
Split Year Treatment - holdiay return visits.
Decision
Return visits to Ireland for holidays will not affect the application of split year treatment, assuming of course that all the other conditions of Section 822 TCA 1997 are satisfied.
Income Tax
Section 822, Taxes Consolidation Act, 1997
Origin: Customs and Residence
File ref:RT 300/94
28/10/1997
Query
Does the application for and the receipt of a British Passport by a Irish individual satisfy the UK Nationality Test under article 3(1)(c)(ii) of the Ireland/UK DTA.
Decision
Yes, the issue of a British Passport satisfies the conditions of section 2 British Nationality Act 1948 and thereby the provisions of Article 3(1)(c)(ii) of the Ireland/UK DTA, if applied for prior to 2 June, 1976.
Income Tax
Section 826, Taxes Consolidation Act, 1997
Origin: Customs and Residence
File ref:RT/444/96