Dáil Éireann Debate, Thursday - 22 January 2026
331. Deputy Pearse Doherty asked the Tánaiste and Minister for Finance the number of taxpayer units who have self-assessed with Revenue as non-domiciled in 2023; the total number of taxpayer units with non-domiciled status that are resident or ordinarily resident in the State; and if he will make a statement on the matter. [5330/26]
View answer332. Deputy Pearse Doherty asked the Tánaiste and Minister for Finance the number of taxpayer units who have self-assessed with Revenue as non-domiciled in 2023 but are resident or ordinarily resident in the State that declare as Irish nationals in the Form 11 submitted to Revenue; and if he will make a statement on the matter. [5331/26]
View answerI propose to take Questions Nos. 331 and 332 together.
I am advised by Revenue that the number of taxpayer units who filed a Form 11 return for 2023 and indicated that they were non-domiciled in Ireland was 64,400, with 49,500 of these also indicating that they were either resident or ordinarily resident in Ireland, and a further 14,600 of these indicating on the Form 11 that they were Irish nationals.
A taxpayer unit refers to individuals except in the case of couples who are jointly assessed, in which case the couple are counted as one taxpayer unit. Cases were designated as falling within one of the requested categories if either spouse was declared within that category.
