An individual who wishes to take up residence abroad in circumstances in which he will not be liable to Irish tax must be resident abroad for a period which includes a full tax year. He will remain resident for Irish tax purposes for any tax year in which he spends at least 183 days in Ireland. He will also remain resident for any tax year in which he spends substantial periods in Ireland or in certain circumstances if he has a place of abode available to him in Ireland.
For a visit to be regarded as substantial the individual must spend at least 92 days in Ireland in the tax year and he must also have spent time in Ireland in the four preceding tax years. The total time spent in Ireland in the preceding years must have exceeded 368 days.
An individual who goes abroad for purposes other than work will be resident in Ireland if he has available to him a place of abode in Ireland and makes a visit of whatever length to the country in a tax year.