If an individual is resident in Ireland for tax purposes but spends some time working abroad, they may be able to claim the FED. To qualify, they must work in a relevant state for at least 30 qualifying days in 2017 to 2025. The employee must work for the number of qualifying days during a tax year or during a continuous 12-month period that spans two tax years. Certain individuals are excluded from claiming a deduction eg civil and public
To continue reading
View the latest version of this document, as well as thousands of others like it, sign in to Tolley+™ Research or register for a free trial
Web page updated on 17 Mar 2025 14:14