Thursday, 7 February 2019

Questions (68)

Thomas P. Broughan


68. Deputy Thomas P. Broughan asked the Minister for Finance if he will report on the recent significant increase in non-domiciled registered tax units here; the estimated level of taxation forgone in this regard for 2018; and if he will make a statement on the matter. [6124/19]

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Written answers (Question to Finance)

I am advised by Revenue that the number of resident non-domiciled taxpayers in Ireland in the period 2014-2016 is set out in the following table. Figures for 2017 will be available later in 2019, when tax returns for that year are processed. As the returns for 2018 will not be filed until late 2019, the information requested in respect of that year will not be available until 2020.

Taxpayers who are resident but non-domiciled in Ireland are liable to tax on their worldwide income, to the extent that it is either earned in, or remitted, into the State. Employment in the State is taxed under the PAYE system and other taxable income is returned on the person’s Form 11 or Form 12 as appropriate. As their relevant income is taxed in Ireland, the concept of tax foregone does not arise.

Tax Year

Number of Taxpayer Units