Residency can also be determined by place of education. ![]() physically living) in the EU/EEA/Swiss Confederation/United Kingdom for the purposes of taxation for a minimum of 183 days in any one calendar year for a minimum of 3 years. Minor and dependent adult children who are in full time post-primary education, the spouse/the civil partner of Irish State Officials, and comparable EU/EEA/Swiss State officials, who reside with that State official while posted outside the EU/EEA/Switzerland on diplomatic or consular missions, shall be deemed to be resident in their home EU/EEA/Swiss State for the purposes of the residency clause of the Free Fees Initiativeīeing resident (i.e.The Department of Education and Skills has withdrawn this concession for legal reasons (30 January 2013) Students who are the children of Semi State Agency officials, Government officials (all Departments), Irish officials working with the UN, and children of volunteer development workers who reside in non-EU countries as a result of their appointments must note that as and from September 2013, the exemption from meeting normal EU residency requirements will cease.This includes the minor/dependent adult children who are in full time post-primary education and the spouse/the civil partner of the non-EU diplomatic staff. ![]()
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