If you are neither tax resident nor domiciled in Ireland for tax purposes, you are chargeable to tax in Ireland on:
• Irish-source income, including income from an Irish public office
• foreign employment income where the duties of the employment are carried out in Ireland.
You might be non-resident in Ireland for tax purposes, but ordinarily resident and domiciled. This will affect what income is chargeable to Irish tax.
Why not fill in our Merchant Navy questionnaire to see if you qualify (takes 2 minutes)