Paschal Donohoe (Dublin Central, Fine Gael)
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The Domicile Levy was introduced in the Finance Act 2010. The purpose of the levy is to ensure that Irish domiciled individuals with substantial income and assets located in the State make a contribution to the exchequer. The levy applies to a “relevant individual”, which means an individual:

• who is domiciled in Ireland in the tax year,
• whose world-wide income in the tax year exceeds €1m,
• whose liability to Irish income tax in the tax year is less than €200,000, and
• who owns Irish property on 31 December in the tax year where the market value of that property is greater in value than €5m.

The amount of the levy, where it applies, is €200,000 per annum. Irish income tax paid by an individual for a tax year is allowed as a credit in calculating the amount of the domicile levy which is chargeable for that year and, in recognition of this income tax payment, the amount of the levy to be paid may be lower than €200,000. The levy is payable on a self-assessment basis on or before 31 October in the year following the valuation date, which is 31 December. For example, the due date in respect of 2023 was 31 October 2024, so the latest figures available are for 2023.

The total number of individuals who paid the Domicile Levy for the years 2019 to 2023 and the actual payments made are set out in the table below.

Table 1: Domicile Levy Returns and/or Payments for the years 2019 to 2023

Domicile Levy Year	Number of Returns and / or payments	Liability Paid
2019	19	€2,732,653
2020	18	€2,694,878
2021	18	€1,698,708
2022	12	€1,966,288
2023	15	€2,463,909
Total	82	€11,556,436

I am advised by Revenue that, based on data available in the 2022 Income Tax Returns for self-employed individuals, 27,500 returns reported that the individual, or their spouse, was non-resident.

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 information regarding the number of non-tax residents who paid the domicile levy since 2019. Of the individuals that paid the Domicile Levy for the years 2019 to 2022 and filed a tax return for 2022, 15 declared they are non-resident in Ireland for tax purposes for the tax year 2022. The data on residency for 2023 returns is not available yet.