Gerald Nash (Louth, Labour)
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Question 38: To ask the Minister for Finance the position regarding the implementation of further measures announced in budget 2010 with respect to the treatment of non-residents for tax purposes; the revenue that has been raised from these measures to date; the amount of revenue he expects these measures to yield ; the number of non-residents for tax purposes that these measures have affected according to the most recent figures at his disposal, the number of non-residents; and if he will make a statement on the matter. [32364/11]

Michael Noonan (Limerick City, Fine Gael)
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The Deputy is referring to the Domicile Levy, announced in Budget 2010 and introduced in Finance Bill 2010. The Domicile Levy can be paid at any time up to 31 October in the year following the valuation date, which is 31 December of each year. The first valuation date for the levy was 31 December 2010 and the tax return and payment of the levy for 2010 was not due until 31 October 2011. Some taxpayers affected by the levy may be paying their income tax through the Revenue On-line Service (ROS) in which case they would have additional time to pay the tax. As with other areas of taxation, the rules are constantly kept under review and any changes will be determined in the context of Budget and Finance Bill. However, in order to facilitate individuals who are paying the balance of income tax due for 2010 using the Revenue On-Line Service (ROS) and who wish to avail of the credit for income tax paid against Domicile Levy, Revenue have extended the Pay and File deadline for Domicile Levy for 2010 to 15 November 2011. This date coincides with the Pay and File deadline for payment of the balance of income tax due for 2010 using ROS. As of today, 5 returns have been received in relation to Domicile Levy for 2010. The tax paid in relation to these 5 returns was €879,586. At this stage, it is not possible to estimate the full amount of revenue that may be raised from the Domicile Levy in 2011. It is not possible to estimate the number of non-residents that this measure will affect. Many non-resident individuals who file Irish tax returns are not Irish citizens or have a foreign domicile and therefore would not be subject to the Levy.