If you are not resident in Ireland you may get your Irish deposit interest without the deduction of DIRT. A non-resident person does not have to be a resident of a country that has a double taxation agreement with Ireland in order to apply for a DIRT exemption. You should contact your financial institution to find out if you can be exempt from paying DIRT. You will have to complete a Non-Residence Declaration. You must notify them if you become resident again.
Hi Ciaran, thanks for the reply.
I have no salary and no employment. I am living off savings. My only income is interest on savings.
I was resident in the state and employed for the first five months in 2010, until the end of May. Certainly less than 183 days employed but I continued to be paid for back holidays after I left so possibly over 183 days employed technically. I then spent some time in Europe over the summer, came back for around a month and then left for good. Not sure if the total would be above or below but if previous 2010 holidays count I would not have been in the state more than 183 days in 2010.
I have not been in Ireland at all since August 2010, and don't expect to return before mid-2014, if ever. So zero days in 2011 tax year. If it is simpler, lets just start from 2011, or even now.
From what I gather this would all be quite straightforward if I had an address outside the state; but I don't. I spend up to three months in each country and then continue on.
I think the tax codes/treaties assume if you are not a resident of one country that you must be a resident of another, no one becomes stateless when taking a long trip.
I think unless you can prove that you have established a bona fide residence in another country and have spent some required length of time there, the Irish govt would consider you to be habitually a resident of ireland and not exempt from dirt obligations on your irish interest.
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