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ARTICLE · 01 APRIL 2020

COVID-19: Practical Considerations: Income Tax

Arthur Cox
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Irish tax residence for income tax purposes is based on the number of days spent in Ireland in a tax year (and cumulatively over two tax years).

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Fintan Clancy
Fintan Clancy
Ailish Finnerty
Ailish Finnerty
David Kilty
David Kilty
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On 23 March 2020 Revenue released "Covid19 Information and advice for taxpayers and agents" which deals with a number of tax issues arising as a result of the current COVID-19 outbreak.

INCOME TAX

Irish tax residence for income tax purposes is based on the number of days spent in Ireland in a tax year (and cumulatively over two tax years). Due to travel restrictions resulting from COVID-19 measures it is possible that individuals may spend longer than intended in Ireland in 2020 and thereby may unintentionally become tax resident. Similarly certain reliefs/exclusions from payroll taxes ("PAYE") rely on an employee performing duties for his or her employment outside Ireland and the ability to qualify for such reliefs/exclusions may be affected by travel restrictions resulting from COVID-19 measures.

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This article contains a general summary of developments and is not a complete or definitive statement of the law. Specific legal advice should be obtained where appropriate.

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