Olivia Mitchell (Dublin South, Fine Gael)
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Question 182: To ask the Minister for Finance the financial implication for the State arising out of the recent Supreme Court decision regarding VAT for the National Aquatic Centre; and if he will make a statement on the matter. [23321/10]

Brian Lenihan Jnr (Dublin West, Fianna Fail)
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I am advised by the Revenue Commissioners that they are aware of the recent Supreme Court decision involving the leasing of the premises in Dublin known as the National Aquatic Centre. However, in keeping with the obligation on them to respect the right of all persons to have their tax affairs dealt with in confidence, the Commissioners are unable to comment on the tax affairs of any of the parties involved in the Supreme Court case.

Joan Burton (Dublin West, Labour)
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Question 183: To ask the Minister for Finance the progress made with the implementation of the domicile levy as set out in the Finance Bill 2010; the number of persons who have self-declared to date in the context of the domicile levy; the amount of revenue this levy is expected to raise in 2010 and 2011; the number of non-resident individuals who filed Irish tax returns in 2008 and 2009; the number of these persons likely to be subject to the domicile levy; and if he will make a statement on the matter. [23329/10]

Brian Lenihan Jnr (Dublin West, Fianna Fail)
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I am informed by the Revenue Commissioners that administrative arrangements are currently being put in place in connection with the implementation of the Domicile Levy.

The Domicile Levy is charged on an individual - who in any year is Irish domiciled and an Irish citizen, - whose worldwide income in the year exceeds €1m, - whose Irish located property in the year is greater than €5m, and - whose liability to Irish income tax for the year is less than €200,000.

The Levy will be charged for 2010 and subsequent years but the payment for each year can be made at any time up to 31 October in the year following the valuation date, which is 31 December of each year. The first such valuation date will be 31 December 2010 so that the payment of the levy for 2010 can be made at any time up to 31 October 2011.

As yet, no one has "self-declared" for the domicile levy for the tax year 2010. This is because it is not possible to establish whether the levy applies to an individual for a particular tax year until after the end of that year.

In 2008, some 6,966 Irish income tax returns showed one or both spouses as non-resident. As many of the non-residents included in this figure are foreign nationals or have a foreign domicile, they would not be subject to the domicile levy. The equivalent figures for 2009 are not yet available. Returns for 2009 are due to be filed by 31 October 2010 or, in the case of returns made on ROS, the Revenue Online Service, by mid-November 2010.

While the Domicile Levy is to be charged for the tax year 2010 it is not payable for that year until 2011 with the latest date for payment being 31 October 2011. Therefore no Levy will be payable in 2010. As respects the estimated yield in 2011, having regard to the lack of available data, it is not possible to estimate the number of individuals, including individuals who filed Irish income tax returns for the tax year 2008, that this measure will affect; hence it is not possible to estimate the yield.