Revenue eBrief No. 186/22 – Repayment of tax where earnings not remitted

Revenue eBrief No. 186/22

17 October 2022

Repayment of tax where earnings not remitted

The relief was an expatriate-based tax relief which available to individuals who were not Irish domiciled and who, before they came to the State, were living and working in a country with which Ireland had a double taxation agreement. It pre-dated the introduction of the Special Assignee Relief Programme.

The relief applied where the individual was sent by his or her foreign employer to work in Ireland for that employer or for an associated company of that employer and continued to be paid from abroad. If available, it placed a cap on the level of employment income which was subject to Irish tax.

The latest tax year in which the relief could be claimed was 2015. As a claim for tax relief for the 2015 tax year is statute barred under Section 865(4) TCA 1997, Tax and Duty Manual Part 34-00-08 is no longer relevant and has been removed.

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