Tuesday, 17 July 2012

Questions (93, 94)

Sean Fleming

Question:

97 Deputy Sean Fleming asked the Minister for Finance the amount of income tax paid by persons in 2010 and 2011 who are not domiciled for tax purposes in the State but were resident for tax purposes in the following ranges, €0 to €25,000, €25,001 to €50,000, €50,001 to €75,000, €75,001 to €100,000, €100,001 to €250,000, € 250,001 to €500,000, €500,001 to €1,000,000 and more than €1,000,000; and if he will make a statement on the matter. [34648/12]

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Sean Fleming

Question:

98 Deputy Sean Fleming asked the Minister for Finance the amount of income tax paid by persons in 2010 and 2011 by persons who are domiciled for tax purposes in the State but not resident in the State in the following ranges: €0 to €25,000, €25,001 to €50,000, €50,001 to €75,000, €75,001 to €100,000, €100,001 to €250,000, €250,001 to €500,000, €500,001 to €1,000,000 and over €1,000,000; and if he will make a statement on the matter. [34649/12]

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Written answers (Question to Minister for Finance)

I propose to take Questions Nos. 97 and 98 together.

I am informed by the Revenue Commissioners that, on the basis of the entries to the Form 11 Return of Income for 2010 by persons who indicated that they were resident, but non-domiciled, the following amounts of income tax liability arose:

Tax range €

Total tax liability within range €

0 to 25,000

11,733,327

25,001 to 50,000

11,755,425

50,001 to 75,000

8,542,473

75,001 to 100,000

9,609,279

100,001 to 250,000

20,297,202

250,001 to 500,000

9,469,175

500,001 to 1,000,000

5,997,576

Over 1,000,000

0

The filing date for the 2011 Return of Income is 31 October 2012 therefore figures in relation to tax paid by resident, non-domiciled persons, for 2011 are not yet available.

I am further informed by the Revenue Commissioners that the only data available in relation to the taxable income of non-residents comes from income tax returns filed in Ireland by those non-resident individuals who have Irish source income or income derived from working in Ireland. The available data does not distinguish between non-resident persons who are domiciled and non-domiciled.