Michael McGrath (Cork South Central, Fianna Fail)
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162. To ask the Minister for Finance the number of persons who paid the domicile levy in each year from 2010 to 2013; the total collected in each year; and if he will make a statement on the matter. [48826/13]

Michael Noonan (Limerick City, Fine Gael)
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I am advised by the Revenue Commissioners that the Domicile Levy was introduced in the Finance Act 2010. The first year for which individuals were required to make returns was the year 2010, and these returns had to be filed by 31 October 2011 or by 15 November 2011 if filed electronically using the Revenue Online Service (ROS). As requested by the Deputy, Table 1 sets out the domicile levy returns received in each year since its introduction together with the amount of levy paid in each year.

TABLE 1

The 11 returns filed in 2011 all related to tax year 2010; the 14 returns filed in 2012 all related to tax year 2011; and of the 21 returns file in 2013, 11 related to tax year 2010, four related to tax year 2011 and six related to tax year 2012.

In the interests of completeness and clarity, Table 2 sets out the number of Domicile Levy returns received in respect of each year since its introduction together with the amount of levy paid in respect of these returns. Returns for the tax year 2012 were due to be filed by 31 October 2013 or by 14 November 2013 if filed electronically using ROS.

TABLE 2

I am further advised by the Revenue Commissioners that earlier this year they started a compliance programme in relation to the Domicile Levy. This focusses on cases where a Domicile Levy return has not been filed and the individual concerned has been identified by Revenue as having a possible requirement to file such a return. To date Domicile Levy enquiries have issued to 60 individuals. This programme has resulted in additional returns and payments being received and this is reflected in the above tables. Inquiries are still on-going in a number of cases.