Tax exiles, who are usually limited to spending only 183 days in Ireland, will be allowed to remain longer this year, without taxation consequences, if they can prove to Revenue they were forced to stay because of the coronavirus.

Revenue has issued guidelines stating it will consider “force majeure” circumstances for those prevented from leaving the state due to “extraordinary natural occurrences or an exceptional third-party failure or action — none of which could reasonably have been foreseen and avoided”. These include the travel ban, contracting the coronavirus, or a requirement to self-isolate.

“Where a departure from the state is prevented due to Covid-19, Revenue will consider this ‘force majeure’ for the purpose of establishing an individual’s tax residence position,” it said.

Normally individuals are