Termination payment to non resident individual
15/04/1992
Query
Whether a charge arises on a termination lump sum payment, made to a non-resident individual
Decision
It is taxable in this country by reference to the length of Irish service. The amount qualifies for relief under the foreign service provisions, SCSB and top slicing relief provisions
Income Tax
Section 123, Taxes Consolidation Act, 1997
Origin: RLS Division
File ref:IT 92 2022