In Ireland that's called a "principal private residence" or PPR. There are cases where it'd make sense to live elsewhere though not legitimately, for example t

In Ireland that's called a "principal private residence" or PPR. There are cases where it'd make sense to live elsewhere though not legitimately, for example the rent-a-room scheme (can rent a room for up to 1k/month tax free) only applies in your PRR. So if you actually lived elsewhere that's a significant fraudulent tax saving if you're a one-property landlord.