Dáil Éireann Debate, Wednesday - 20 March 2024
263. Deputy Rose Conway-Walsh asked the Minister for Finance the total number of annual income returns made on a non-domiciled basis each year since 2010; and if he will make a statement on the matter. [12864/24]
View answerI am advised by Revenue that the number of Form 11 income tax returns on which the taxpayer has indicated that they are non-domiciled is set out in the following table. The data is on a taxpayer unit basis, where jointly assessed couples are counted as one unit, and the taxpayer unit is counted where either party to the joint assessment has indicated that they are non-domiciled.
|
Year |
Number of Taxpayer Units/Returns |
|
2021 |
53,900 |
|
2020 |
51,000 |
|
2019 |
47,900 |
|
2018 |
40,700 |
|
2017* |
12,300 |
* The relevant field on the tax return was not a mandatory field in 2017
Tax returns prior to 2017 did not separately capture non-domiciled status, instead the return asked the taxpayer to tick a box only if they were both a) resident and b) non-domiciled, and therefore the data is not comparable to the data for later years. The data for the years 2010 to 2016 are set out in the following table.
|
Year |
Number of Taxpayer Units/Returns |
|
2016 |
7,300 |
|
2015 |
6,100 |
|
2014 |
5,600 |
|
2013 |
4,800 |
|
2012 |
4,300 |
|
2011 |
4,100 |
|
2010 |
4,000 |
