Martin Mansergh (Tipperary South, Fianna Fail)

Most of these folks might have a bit more than that. The current rules state that an individual can be present in the State for 182 days or less and still be non-resident. As it is difficult to estimate the number of individuals who satisfy this criteria, it is not possible to predict the number of individuals subject to the levy or the likely yield from the measure. This is the reason for regarding the amendment as premature. The first payment date for the domicile levy, as Deputy Burton correctly pointed out, is 31 October 2011 in respect of the 2010 tax year. Once there is a yield from the levy, it would be more sensible to prepare a report on the subject. Whether I am in the House, I shall look forward to it with interest and anticipation. This point has been much discussed in the House and in the relevant committee. I look forward to how the next Government will deal with this subject.

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