Richard Bruton (Dublin North Central, Fine Gael)
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Question 58: To ask the Minister for Finance the number of non-resident Irish nationals who will be subject to the domicile levy in the 2010 budget; the revenue which will be raised; and if he will make a statement on the matter. [47846/09]

Brian Lenihan Jnr (Dublin West, Fianna Fail)
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As I stated in my Budget speech, we must ensure that every wealthy Irish domiciled person who pays little or no Income Tax makes a contribution to the State. The proposed levy of €200,000, to which the Deputy refers, will be imposed on all Irish domiciled individuals who are covered by certain criteria concerning their income, asset holdings and payment of Irish tax. Full details will be announced in the upcoming Finance Bill.

I am informed by Revenue that 5,867 non-resident individuals filed Irish tax returns for the 2007 tax year (the latest year for which figures are available) in respect of their Irish-source income or income derived from working here. Many of these non-residents are foreign nationals or have a foreign domicile. As this figure is not broken down by domicile or nationality, and non-resident individuals are not currently required to declare the value of their assets, it is not possible to estimate the number of individuals who will be subject to the levy. As a result it is not possible to estimate the potential yield from this measure.