Teachers and Researchers coming from abroad to work at Trinity College may, in certain circumstances, be entitled to seek from the Revenue Commissioners an order granting exclusion from the payment of income tax in Ireland. Non-residents engaged by the College to exercise their employment abroad are entitled to apply for a tax exclusion order irrespective of the nature of the employment undertaken.
There are currently 44 Double Taxation Treaties in force, details of which may be obtained at the Revenue Commissioners website www.revenue.ie (From the site map follow the links for Revenue & Business to International Tax Matters, where you will find Tax Treaties. The countries with which Ireland has Double Taxation Treaties are listed alphabetically and full details of each Treaty will be found there).
How to apply for a Tax Exclusion Order
1. It is the responsibility of your Employer to make an application for a Tax Exclusion Order. Teachers and Researchers who believe that they may qualify for a Tax Exclusion Order, and non-residents exercising their employment abroad, should contact the Human Resources Department, indicating the circumstances in which a Tax Exclusion Order is to be sought.
2. To progress an application for a Tax Exclusion Order, the information indicated below is essential:
- your name and address
- your PPS number ( see note below )
- a copy of your contract of employment with Trinity College Dublin
- confirmation of the location in which the duties of this contract are to be undertaken in the tax year for which you are applying for an Exclusion Order
- confirmation of the date on which you will take up your employment with Trinity College Dublin
3. If an application for a Tax Exclusion order is to be made prior to your arrival in Dublin then you must first obtain a PPS Number. Application forms for the issuing of PPS numbers are available on request from the Payroll Section of the Trinity College Human Resources Department.
4. Queries in relation to your contract of employment, or a request for a copy thereof, should be addressed to Contracts Administrator, Recruitment Section, Human Resources Department, Trinity College .
5. You are invited to note that, until a tax exclusion order has been received for you from the Inspector of Taxes, you will be treated as taxable for payroll purposes. Early application is, therefore, recommended if you believe that you may qualify for tax exemption. ( You should note that the period from date of application to date of issue of an exclusion order is a minimum of six weeks.)
6. If you do not qualify for tax exemption under the Tax Exemption Treaties then you will require a certificate of tax credits. Application should be made on tax form 12, obtainable from the Inspector of Taxes at the address below:
Inspector of Taxes
City Centre PAYE District
9/10 Upper O'Connell Street