klick02 wrote: ↑Mon Mar 28, 2022 2:34 pm
just out of curiosity - what does leaving state mean.
if we leave for job but visit Ireland multiple times a year (because its home), even then we have to fill the form?
or is it only when you are absent for 7 years continuously?
The legislation uses the term 'ordinarily resident outside Ireland'. So if you work in a different country, that means you have taken up the ordinary residence there.
Since this part of the legislation was never ever used to our knowledge, or more importantly challenged in the court, it was never properly scrutinised.
The term 'ordinarily resident' can mean a few different things:
For example, Revenue states that if you have been working and paying tax in Ireland for 3 consecutive years, even if you leave the state from year 4, you continue to be ordinarily resident in Ireland for 3 more years, so you could argue that for these 3 years you do not need to send in any declaration if you use Revenue's definition.
For border controls, the rules are usually either 6 months or 9 months, depending on the status of the person. People who leave the country for more than that period of time may get their status revoked.
However, again, this is not defined in this part of the legislation, so it's up to both INIS and any potential challengers to challenge that definition in the court.