Research student stipend in UK

S

Sunlight

Guest
I am undertaking a fully funded PhD studentship in the UK, where it is tax-free.

I have an income from a pension in Ireland on which I pay tax in Ireland.

Am I liable for Irish tax on my UK stipend?
 
Where are you resident?
In the UK or Ireland?

If you are an Irish resident and are domiciled in Ireland you are taxable on income arising worldwide, with a potential tax credit for foreign tax paid.
 
I have been in the UK for 3 years, but have a house in Ireland, so I imagine I am domiciled in Ireland but resident in the UK.

Does the fact that the stipend is tax-free in the UK have any bearing on the Irish tax situation?
 
As a non-Irish resident you are only taxable in Ireland on any income arising in Ireland. Therefore the UK stipend has no relevance for Irish tax