Dáil Éireann Debate, Thursday - 18 July 2013
104. Deputy Patrick Nulty asked the Minister for Finance the number of Irish citizens or Irish domiciled persons claiming to be non-resident for tax purposes who are living abroad for tax reasons for the years 2009 to 2012 inclusive. [36057/13]
View answerI am informed by the Revenue Commissioners that the relevant available information is the total number of persons who have filed tax returns indicating that they are non-resident for tax purposes, rather than the number of Irish citizens or Irish domiciled persons who have filed tax returns indicating they are non-resident. The numbers of non-residents filing Irish tax returns were 10,297 in 2009; 11,594 in 2010; and 13,093 in 2011, which is the latest year for which a figure is available. These are updates of figures provided in replies to previous Parliamentary Questions, as a result of further returns being received.
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.
Individuals who leave the State are not required to declare the reasons for leaving, either on a tax return or any other document. However, it is likely that a high proportion of non-residents who file Irish tax returns are or have become non-resident for reasons unrelated to taxation.
