Dáil Éireann Debate, Thursday - 18 May 2017
76. Deputy Joan Burton asked the Minister for Finance the yield from the special domicile levy on high net worth persons; the number of persons subject to the levy; the number of non-residents paying the levy; and if he will make a statement on the matter. [23618/17]
View answerThe Domicile Levy was introduced in the 2010 Finance Act and is payable on or before 31 October in the year following the valuation date on a self-assessment basis. For example the due date in respect of 2010 was 31 October 2011. The valuation date is 31 December each year. The legislation providing for the levy does not require an individual to indicate their residence on the return made to Revenue.
The following table sets out the number of persons who have filed Domicile Levy returns and the amount collected since commencement. The table excludes information on 2016, returns on which are not due until 31 October 2017.
|
Year |
No. of Persons |
Amount Collected (€m) |
|
2010 |
32 |
€3.43 |
|
2011 |
33 |
€3.69 |
|
2012 |
24 |
€2.44 |
|
2013 |
20 |
€1.90 |
|
2014 |
12 |
€1.99 |
|
2015 |
13 |
€2.30 |
