Michael McGrath (Cork South Central, Fianna Fail)
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Question 109: To ask the Minister for Finance the persons registered for payment of the domicile levy; his views on the operation of the tax; and if he will make a statement on the matter. [36483/12]

Michael Noonan (Limerick City, Fine Gael)
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The Domicile Levy was introduced in Finance Act 2010. I am informed by the Revenue Commissioners that the first returns and payments for tax year 2010 were due to be filed by 31 October 2011 or 15 November 2011 for persons who pay income tax and file returns using the Revenue Online Service (ROS). Eleven persons registered to pay the Domicile Levy in 2011 for tax year 2010.

The Domicile Levy returns for tax year 2011 are due to be filed on 31 October 2012 or 15 November 2012 for persons using ROS. The figures for 2011 are not therefore yet available.

My Department has announced a public consultation under which interested parties are invited to make submissions on possible revisions to the current residence rules for the taxation of individuals. In particular I would welcome views on the following matters:

·Whether or not, and how, the current day counting rules should be amended;

·Whether or not, and how, the day counting rules should be supplemented with other rules;

·The appropriateness of citizenship as a basis for taxation;

·Whether or not, and how, the conditions for and/or the range of application of the Domicile Levy should be changed;

·Whether or not the Domicile Levy should continue in place if the rules for determining residence were modified.

I have asked that any proposals should have due regard to:

·The need to ensure that Exchequer tax yields are not undermined;

·The continued promotion of Ireland as a location for inward investment;

·Their ease of administration;

·Their implications for arrangements in place under double taxation agreements with other jurisdictions. Submissions should be made, at the latest, by 1 August 2012 and may be e-mailed to residence.consultation@finance.gov.ie or posted to

Residence Consultation

Capital and Savings Taxation Policy Unit

Fiscal Division

Department of Finance

Government Buildings

Upper Merrion Street

Dublin 2