Martin Mansergh (Tipperary South, Fianna Fail)
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Question 155: To ask the Tánaiste and Minister for Finance the number of taxpayers in 2006 or the most recent year for which complete figures are available, who returned incomes in excess of €300,000; and the estimate of the number of individual Irish citizens of high net worth, who maintain homes and businesses here, but who are not resident for purposes of income tax. [29805/07]

Brian Cowen (Laois-Offaly, Fianna Fail)
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I am advised by the Revenue Commissioners that the estimated number of income earners on the income tax records in 2006 earning in excess of €300,000 is projected at 9,680.

The figure is an estimate from the Revenue tax-forecasting model using actual data for the year 2004 adjusted as necessary for income and employment growth for the year in question. It is, therefore, provisional and likely to be revised.

It should be noted that a married couple who has elected, or has been deemed to have elected, for joint assessment is counted as one tax unit.

I am informed by the Revenue Commissioners that Irish citizens, who are non-resident for tax purposes, are obliged to file Irish tax returns only in respect of: income arising in Ireland e.g. income from directorships, rented properties etc; and gains from the disposals of land, buildings and certain other assets in the State.

I am further advised by the Revenue Commissioners that the 2005 income tax year was the first year for which it was possible to capture the number of returns of income and gains made by Irish citizens who are not resident here for tax purposes. The number of individuals who filed their 2005 tax returns on this basis was 3,030. A breakdown of this along the lines sought by the Deputy is not possible. The information for 2006 is not available as the filing date for returns for this year was 31st October 2007 in the case of paper returns and 15th November 2007 in the case of returns filed on line.