Written answers

Thursday, 17 November 2022

Department of Finance

Departmental Data

Photo of Rose Conway-WalshRose Conway-Walsh (Mayo, Sinn Fein)
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158. To ask the Minister for Finance the total rental income declared by non-tax residents as part of their form 11 tax return each year since 2011; and if he will make a statement on the matter. [57103/22]

Photo of Rose Conway-WalshRose Conway-Walsh (Mayo, Sinn Fein)
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159. To ask the Minister for Finance the total number of residential properties let as declared by non-tax residents as part of their form 11 tax return each year since 2011; and if he will make a statement on the matter. [57108/22]

Photo of Rose Conway-WalshRose Conway-Walsh (Mayo, Sinn Fein)
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160. To ask the Minister for Finance the total number of commercial properties let as declared by non-tax residents as part of their form 11 tax return each year since 2011; and if he will make a statement on the matter. [57109/22]

Photo of Rose Conway-WalshRose Conway-Walsh (Mayo, Sinn Fein)
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161. To ask the Minister for Finance the total residential rental income declared by non-tax residents as part of their form 11 tax return each year since 2011; and if he will make a statement on the matter. [57110/22]

Photo of Rose Conway-WalshRose Conway-Walsh (Mayo, Sinn Fein)
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162. To ask the Minister for Finance the total commercial rental income declared by non-tax residents as part of their form 11 tax return each year since 2011; and if he will make a statement on the matter. [57111/22]

Photo of Paschal DonohoePaschal Donohoe (Dublin Central, Fine Gael)
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I propose to take Questions Nos. 158, 159, 160, 161 and 162 together.

I am advised by Revenue that the amount of rental income on residential properties and commercial properties as declared on Form 11 tax returns by non tax-resident persons for the years 2016 to 2019 (the latest year for which data are currently available) is set out in the following table, as well as the number of properties declared.

Year Commercial Rental Income €m Number of Commercial properties* Residential Rental Income €m Number of Residential properties*
2019 65.57 3,570 328.02 40,270
2018 66.87 3,700 303.94 46,030
2017 65.01 3,970 256.64 23,970
2016 75.62 5,070 214.30 44,620

I am advised by Revenue that prior to 2016 the Form 11 tax return captured both residential and commercial properties together, and therefore a similar breakdown for the prior years is not possible. The table below represents the available data for the period 2011 to 2015, for taxpayers who declared as non-resident on the Form 11 tax returns.

Year Rental Income €m Number of properties*
2015 246.57 24,680
2014 220.88 39,780
2013 192.91 72,710
2012 199.09 40,800
2011 174.16 56,160

* Note that in circumstances where rental income from a property accrues to more than one person, each such person should declare the property on their respective tax returns. Therefore these data may indicate a larger number of properties than actually let.

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