Joan Burton (Dublin West, Labour)
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99. To ask the Minister for Finance the number of persons here who are non-resident for tax purposes; the number of high net worth persons or similar identified by the Revenue Commissioners; the number of others; the amount that has been received from such persons in respect of each year since 2009 to date in 2017; and if he will make a statement on the matter. [10566/17]

Michael Noonan (Limerick City, Fine Gael)
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I am informed by Revenue that, in respect of 2015, the latest year for which there is complete figures, 22,024 individual taxpayers declared themselves to be non-resident for tax purposes on their self assessment tax return. The overall number of individuals who filed self assessed income tax returns for 2015 was 528,533.

The tax affairs of high net worth individuals, also referred to as the High Wealth Individuals (HWIs), are overseen by the HWI Tax Districts based in Revenue's Large Cases Division (LCD). The case base of the HWI Districts consists of resident individuals with net assets in the State greater than €50 million, together with their associated investment entities (e.g. trusts, off-shore funds, etc.). Family members with net assets of less than €50 million may also be included in the HWI case base. Also included are non-resident HWIs with substantial economic interests in Ireland.

LCD currently manages about 571 such individuals, together with some 697 associated investment entities.

The following table sets out the amount of tax (all taxes and duties) paid by individuals managed in the HWI Districts of LCD in each year from 2009 to 2016.

Amount of tax (all taxes and duties) paid by individuals managed in the HWI Districts of LCD in each year from 2009 to 2016