Personal tax credit, non-resident - entitled to claim?

[max]

Can a non-resident (but still ordinarily resident) claim the personal tax credit?

Also, does the income tax exemption of 5k apply to non-residents?

 

[Nige]

section 1032 states that certain allowances, deductions, reliefs and reductions shall not be granted to non-residents.

However, certain categories of non-residents (which includes Irish citizens) are entitled to proportionate allowances and reliefs based on the proportion that their Irish income bears to their total worldwide income.

If the person is a resident of another EU state and their Irish income is at least 75% of their total income, then full allowances/reliefs apply.