PAYE workers resident outside the state

As I understand it, if a resident is outside the state for 183 days of the year (and a certain number over a two year period not sure), said person is not liable for income tax.

Does this apply to Irish soldiers/civil servants serving abroad/outside the state?

Anybody have any thoughts?

Please note the on "bumping" threads. I don't think that public servants, diplomats, soldiers etc. posted abroad are exempt from Irish taxes in most or all cases even if they meet the non resident criteria although I can't find anything authoritative on this.