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Temporary concessionary measures that applied in 2020 only

  1. Overview
  2. PAYE dispensation applications
  3. Residence rules
  4. Foreign employments - operation of PAYE
  5. Multi-state workers
  6. PAYE Exclusion Order - Irish Contract of Employment

Residence rules

Note

The 'force majeure' concession will not apply where the departure is after 1 June 2020. The exception to this is if you were prevented from leaving the State on, or by, 1 June 2020, due to contracting COVID-19.

'Force majeure' circumstances

If you are prevented from leaving the State due to COVID-19, Revenue will consider this ‘force majeure’ for the purpose of establishing tax residence.

Your departure will have been considered prevented if:

  • you have COVID-19, or a family member or partner with whom you are travelling, has COVID-19
  • you are being quarantined, or self-isolating, in a particular location due to suspected COVID-19
  • you are self-isolating, whether on advice from a health professional or public health guidance, or self-imposed
  • you have received medical advice not to travel
  • an employer requests that you not travel
  • border controls, or entry restrictions in your home country, prevent you from returning
  • there was no availability of commercial flights.

Maximum length of time that may be disregarded

The period that may be disregarded is the day after the original planned departure date up to whichever is the earliest of:

  • 18 May 2020
  • the actual departure date.

If you travelled to the State between 24 March and 5 May 2020, this disregarded period is subject to a maximum of 30 days. The exception to this is if you were prevented from leaving due to contracting COVID-19. The days in the disregarded period must be consecutive days.

If you had more than one trip to the State during the period up to 5 May 2020, only days relating to the first trip will be considered for this concession. Any days relating to a second, or subsequent, trip do not qualify for relief under this 'force majeure' concession.

Other conditions

The 'force majeure' concession only applies where:

  • you left the State as soon as you reasonably could, which must have occurred on, or by, 1 June 2020
  • you maintain your foreign tax residence position
  • records of supporting facts and circumstances must be maintained for Revenue verification.

For further guidance, refer to TDM 34-00-01 Provisions Relating to Residence of Individuals.

Next: Foreign employments - operation of PAYE

Published: 25 November 2021 Print this page

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