Leave of Absence

[WINNIE12]

Last May I took a year's leave of absence from my job in Ireland to travel around the world. I am doing casual work along the way but nothing permament. I am returning to work in Ireland at the end of April 2007. As I worked only 4 months in the 2006 financial year and will be working only 8 months in the 2007 financial year am I entitled to any tax back/ tax relief once I resume working in Ireland? If so how do I go about claiming it?
Many thanks,
W

 

[Tenacious]

As you are tax resident in Ireland (present in Ireland for a total of 280 days or more in the current and previous tax year) you will be liable to Irish income tax on your total income from all sources including any income from a foreign employment. As you are Irish resident for tax purposes you will be entitled to full tax credits. If tax is charged in a country with which Ireland has a double taxation agreement you will be given relief as specified in the relevant agreement. This is normally provided by either exempting the income from tax in one of the countries or by crediting the foreign tax paid against your Irish tax liability on the same income. If you are going to a country with which Ireland does not have a double taxation agreement you will be liable to Irish tax on your foreign income net of foreign tax paid. Please see the following Revenue guide for more information [broken link removed]

List of countries Ireland has double taxation agreements with.

[broken link removed]