226. Deputy Marian Harkin asked the Minister for Finance if the Revenue Commissioners, when determining State residence for the purposes of S.I. No. 60 of 1993, use criteria that the presence of an individual in the State on the first day of the month and the last day of the month constitutes State residence for the entire month; and if so, if the same criteria are used when determining State residence for the purposes of section 819 of the Taxes Consolidation Act 1997. [17258/22]

Summary

226. Deputy Marian Harkin asked the Minister for Finance if the Revenue Commissioners, when determining State residence for the purposes of S.I. No. 60 of 1993, use criteria that the presence of an individual in the State on the first day of the month and the last day of the month constitutes State residence for the entire month; and if so, if the same criteria are used when determining State residence for the purposes of section 819 of the Taxes Consolidation Act 1997. [17258/22]

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• Tax Residency

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