Dáil Éireann Debate, Tuesday - 9 October 2012
176. Deputy Arthur Spring asked the Minister for Finance if he has any estimate of the total value of taxes lost to the State as a result of the 10,686 people who were non-resident for tax purposes in 2010, as per information from the Revenue Commissioners; and if he will make a statement on the matter. [43221/12]
View answer186. Deputy Arthur Spring asked the Minister for Finance if he has any estimate on the total value of taxes lost to the State as a result of the 10,686 persons who were non-resident for tax purposes in 2010, as per information from the Revenue Commissioners; and if he will make a statement on the matter. [43339/12]
View answerI propose to take Questions Nos. 176 and 186 together.
I am advised by the Revenue Commissioners that individuals who are not resident in Ireland for tax purposes, are liable to income tax in respect of income earned in Ireland (e.g. income from rental properties; income from a trade, profession or employment; fees from directorships), capital gains tax (CGT) in respect of gains from the disposal of Irish situated assets (e.g. land, buildings, minerals and shares that derive their value from such assets); individuals who are non-resident but ordinarily resident in Ireland are liable to CGT on worldwide gains and gift tax or inheritance tax in respect of gifts and inheritances of Irish situated property.
In addition, non-resident individuals who are Irish domiciled are liable to the Domicile Levy.
I am further advised by the Revenue Commissioners that the figure of 10,686 quoted in the question does not refer to people who are non-resident for tax purposes. It is the number of people who are non-resident for tax purposes, and who file a tax return to Revenue because they may have tax liabilities for the reasons set out above.
It is important to note that the circumstances of individuals who are non-resident for tax purposes but who file tax returns can vary widely. They include, for example,
*Irish nationals who have moved abroad for work reasons but who retain their home here (their tax return is generally only in respect of rental income on their Irish home);
*foreign nationals who never resided here but who have investments (including property) here;
*foreign nationals who worked here for a period and who may have acquired Irish tax residence for that period (for example, individuals who worked here on a temporary assignment) may retain an Irish tax liability, after ceasing to be resident, in respect of investments made in Ireland during their period of residence.
