Pearse Doherty (Donegal South West, Sinn Fein) | Oireachtas source

There were 12 in the last year for which we have figures. The section allows the Revenue Commissioners, in circumstances where they believe somebody is liable for the domicile levy, to write to that individual and give him or her 30 days in which to make a full and true return, with the payment of the levy. Presumably, it is included because Revenue believes there may be a list of people affected. Are there two, ten or 20 individuals to whom Revenue expects to write about this matter?