Pearse Doherty (Donegal, Sinn Fein)
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249. To ask the Minister for Finance the estimated revenue that would be raised by ending the non-domiciled status for individuals that are resident or ordinarily resident in the State. [40680/25]

Paschal Donohoe (Dublin Central, Fine Gael)
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This response assumes that the Deputy is referring to the remittance basis of assessment that applies to individuals who are resident or ordinarily resident, but not domiciled in the State.

Under the remittance basis, non-domiciled individuals pay tax on:

(1) Income and gains arising in Ireland,

(2) Foreign income which they “remit” or bring into the State, and

(3) Foreign gains where they remit into the State the proceeds from the sale which gave rise to the gain.

An individual who is subject to the remittance basis on foreign income or gains is required, under self-assessment provisions, to report the amount of the foreign income or gains which are remitted to the State in a tax return for the year in which the remittance occurs. It should be noted that the remittance basis only applies where such an individual has foreign income or gains for the year.

As outlined in my answer on 6 November 2024 to a similar query posed by the Deputy (Ref No: 45332/24) and previously on 13 June 2024 (Ref No: 25841/24), I am informed by the Revenue Commissioners that, for Irish tax purposes, an individual who is not domiciled in the State must state so when completing an Irish tax return. Such individuals are not required to report whether he or she has availed of the remittance basis when completing a return. On this basis, it is not possible to provide details of the revenue which would be raised, if the remittance basis for non-domiciled individuals was ended.

Pearse Doherty (Donegal, Sinn Fein)
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250. To ask the Minister for Finance the estimated revenue raise by applying a 1% increase on the tax rate for capital gains tax, capital acquisitions tax and deposit interest retention tax. [40681/25]

Paschal Donohoe (Dublin Central, Fine Gael)
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I am advised by Revenue that the estimated revenue raise by applying a 1% increase on the tax rate for capital gains tax, capital acquisitions tax and deposit interest retention tax (DIRT) can be found in the Revenue Ready Reckoner (Post Budget 2025 – pages 13,14 and 10), available on the Revenue website at www.revenue.ie/en/corporate/documents/statistics/ready-reckoner.pdf.

In relation to DIRT, while the yield from a 1% increase is not shown, yields from changes other than those shown can also be extrapolated using a straight line or pro-rata calculation. In this case an increase in the DIRT rate from 33% to 34% in 2025 would yield an estimated €4.7m.

An update of the Ready Reckoner is due to issue in the coming weeks.