Yes, in all probability.Q2. Should they be paying income tax?
Roughly how many days do they spend in the State every year
Yes, in all probability.
Regardless of whether they are Resident, ordinarily resident, or non-resident, they must pay tax on all Irish source income if any part of their job is carried out in Ireland.
There is a PAYE exclusion order, but the conditions are strict and I can't see them applying in this scenario.
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Regardless, it appears they are Irish domiciled, so would pay Irish tax on any income remitted here.
It'd be interesting to hear if all their travel is to 1 place, as they could become subject to taxation in that country too.
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