Written answers

Tuesday, 28 June 2016

Photo of Pearse DohertyPearse Doherty (Donegal, Sinn Fein)
Link to this: Individually | In context | Oireachtas source

91. To ask the Minister for Finance the number of persons who paid the domicile levy and the amount that was collected from the levy in 2015; his plans to increase the levy; and if he will make a statement on the matter. [18317/16]

Photo of Michael NoonanMichael Noonan (Limerick City, Fine Gael)
Link to this: Individually | In context | Oireachtas source

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 for individuals using Revenue Online Services (ROS).

Domicile Levy returns for 2015 are not due to be filed until 31 October 2016 so there are no figures available as yet for that year.

The table sets out the number of individuals who filed domicile levy returns in respect of each year since its introduction together with the amount of levy declared in respect of those returns and the amounts that have been paid. Outstanding amounts are subject to ongoing compliance action by Revenue.

Year for which return is madeNumber of individualsAmount of domicile levy per filed returnsAmount of domicile levy paid in relation to returns filed
201031€3,680,013€3,395,624
201129€3,816,152€3,746,797
201221€2,672,300€2,427,541
201315€1,787,681€1,787,681
201412€1,986,858€1,986,858

Of the above, the total amount of domicile levy payments actually made in 2015 was €3,298,910. These payments were made by 18 individuals, some of whom paid the levy for more than one year. The table sets out the years for which domicile levy was paid in 2015 and the amounts related to each year. Late payments of the domicile levy would have been subject to a statutory interest charge.

Domicile levy yearAmount of domicile levy paid
2010€427,717
2011€600,000
2012€200,000
2013€207,199
2014€1,863,994
Total€3,298,910

I have no plans at present to make changes to the domicile levy.

Comments

No comments

Log in or join to post a public comment.