Resident in Ireland for 3 months, income tax refund

[Chemist]

A friend was resident in Ireland for 3 months of the 2014 tax year. They then moved to the UK. They have 9 months unused tax credits as a result. Are they entitled to a refund considering they were resident in Ireland for only 3 months? (I.e. are they considered an Irish resident for tax purposes).

Thanks for everyone's help.

 

[TTI]

Yes, you can allocate the tax credits over whatever period time you want. Usual practice is to wait until the end of the year and request a P21 balancing statement, which will then issue a refund.