Paying DIRT on Foreign deposit interest

[jlc109]

My friend has deposits in a US bank, and was an Irish resident this year so this is taxable.

Next year he wont be an Irish tax resident(but ordinarily resident and domiciled here) and will be living in the US for a year or two. Will this money be subject to tax in Ireland as a non-resident?

 

[Joe_90]

An individual who is not resident, but is ordinarily resident and Irish domiciled.

Is taxable on all Irish and foreign sourced income in full.
However income from the following sources is exempt from tax:

income from a trade, profession, office or employment, all the duties of which are exercised outside Ireland and
other foreign income, e.g. investment income, provided that it does not exceed €3,810 in the tax year in which it is earned.