Michael McGrath (Cork South Central, Fianna Fail) | Oireachtas source

Okay. Of course, the levy applies to individuals who are resident and non-resident for Irish tax purposes, but I will respond formally to the Deputy on the specific point he raised. This is a self-assessed tax, so people are required to make the relevant return. The Revenue Commissioners are very active in the area of compliance in respect of the domicile levy and taxpayers are aware of their obligations in that regard. As the Deputy will know, it applies to individuals domiciled in Ireland whose worldwide income in the tax year has exceeded €1 million, whose liability to Irish income tax was less than €200,000 and who own Irish property on 31 December of the tax year where the market value of that property is greater in value than €5 million.

In truth, there is no doubt people engage in tax planning. These are generally high-net worth individuals with access to tax advisers who can help them minimise their tax liability legally. I have no doubt that that, in part, accounts for the reduction in the number, because it started in 2010 with 35 returns, has gradually fallen and now stands at 13 for the latest year for which we have information.

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