Richard Bruton (Dublin North Central, Fine Gael)
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Question 88: To ask the Minister for Finance the number of persons who are not domiciled here for tax purposes; the estimate of the tax foregone to the State as a result of the tax treatment of non-domiciles; if he plans to change the tax treatment of non-domiciles; and if he will make a statement on the matter.

Leo Varadkar (Dublin West, Fine Gael)
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Question 97: To ask the Minister for Finance the number of people who claim non-domiciled status for tax purposes; and if he will make a statement on the matter. [17397/08]

Brian Lenihan Jnr (Dublin West, Fianna Fail)
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I propose to take Questions Nos. 88 and 97 together.

I am advised by the Revenue Commissioners that the number of chargeable persons that show on their 2006 return of income that they are not domiciled in the State is 3,996. In addition the 2006 returns show 1,773 spouses as non-domiciled. An individual who is not domiciled in the State but who is ordinarily resident in the State is, in general, taxable on all Irish income and on UK and foreign sourced income remitted to the State whether the individual is resident or not-resident in the State. Prior to 1 January 2008 such an individual was taxable on all UK income whether remitted or not. An individual who is not domiciled in the State and who is neither resident nor ordinarily resident in the State is in general taxable on Irish sourced income and on foreign sourced income in respect of a trade, profession carried on in the State or employment exercised in the State. In either case, there is no statutory obligation on these individuals to return details of income or gains arising anywhere else in the world. Therefore, it is not possible to establish the amount of these income or gains, including any associated tax.