Neale Richmond (Dublin Rathdown, Fine Gael) | Oireachtas source

No. A person can only be resident in one country and he or she has to pay tax in the country in which he or she is resident. The treaty has very clear rules on that. It is quite similar in any example. A person cannot simply live here and pay tax in Jersey. If someone is primarily living here, he or she pays tax here. Equally, if he or she is primarily living in Jersey, there is nothing to stop him or her visiting, coming over as a student, coming for business reasons, personal reasons, to see a match, take a holiday or whatever it might be. However, where a person lives is where he or she pays tax.