Michael McGrath (Cork South Central, Fianna Fail)
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I am advised by Revenue that the total number of individuals who paid the domicile levy for the years 2010 to 2022 are set out in the table below. Domicile Levy returns for 2023 are not due to be filed until 31 October 2024 so there are no figures available for that year.

It is not a requirement to confirm tax residency when completing a Domicile Levy tax return, therefore it is not possible for Revenue to provide the information requested by the Deputy regarding the number of non-tax-residents who paid the domicile levy since 2010. However, of the individuals that paid the Domicile Levy for the years 2010 to 2022 and filed a tax return for 2022, 18 declared they are non-resident in Ireland for tax purposes for the tax year 2022.

I assume the Deputy’s question 'the number of both residents and non-tax residents that were able to use the levy in its entirety against Irish income tax' is seeking the number of individuals who met the income and property criteria for the Domicile Levy but were not liable to the levy as they had paid Irish Income Tax in the relevant year of €200,000. As individuals who paid Irish Income Tax in a relevant year of €200,000 and more are not liable to the Domicile Levy, there are no statistics available on these individuals in this context.

Michael McGrath (Cork South Central, Fianna Fail)
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I am advised by Revenue that the number of Form 11 income tax returns on which the taxpayer has indicated that they are non-domiciled is set out in the following table. The data is on a taxpayer unit basis, where jointly assessed couples are counted as one unit, and the taxpayer unit is counted where either party to the joint assessment has indicated that they are non-domiciled.

* The relevant field on the tax return was not a mandatory field in 2017

Tax returns prior to 2017 did not separately capture non-domiciled status, instead the return asked the taxpayer to tick a box only if they were both a) resident and b) non-domiciled, and therefore the data is not comparable to the data for later years. The data for the years 2010 to 2016 are set out in the following table.