Dáil Éireann Debate, Tuesday - 11 October 2016
66. Deputy Jim Daly asked the Minister for Finance if there is a separate test for tax residency through the immigrant investor programme and approved with the tax authorities here, namely the 183 day rule; and if he will make a statement on the matter. [29237/16]
Amharc ar fhreagraI am advised by Revenue that there is no test to determine tax residency as part of the Immigrant Investor Programme.
The legislation governing the tests to determine if an individual is Irish tax resident is found in Part 34 of the Taxes Consolidation Act 1997. The residence and ordinary residence rules in the Act apply solely for tax purposes and do not have any other application. The tests have general application to all individuals.
Section 819 of the Taxes Consolidation Act 1997 outlines that an individual is resident in the State for tax purposes for a tax year if he or she is present in the State for
(a) 183 days in that tax year, or
(b) 280 days between that tax year and the previous tax year with a minimum of 30 days in each year.
Section 820 of the Taxes Consolidation Act 1997 outlines how an individual becomes ordinarily resident in Ireland. The term ordinary residence refers to an individual's pattern of residence over a number of tax years. If an individual has been resident in the State for three consecutive tax years, he/she is regarded as ordinarily resident from the beginning of the fourth tax year.
Finally, I should say that matters pertaining to the Immigrant Investor Programme fall within the responsibility of my colleague, the Tánaiste and Minister for Justice and Equality, Frances Fitzgerald T.D.
