Dáil Éireann Debate, Tuesday - 16 December 2025
367. Deputy Pearse Doherty asked the Tánaiste and Minister for Finance further to Parliamentary Question No. 228 on the 14 of December 2023, to provide a breakdown of the number of non-tax resident landlords by jurisdiction of residency according to their form 11 tax return from 2011 to the most recent year for which data is available; and if he will make a statement on the matter. [71861/25]
Amharc ar fhreagra368. Deputy Pearse Doherty asked the Tánaiste and Minister for Finance the total rental income declared by non-tax residents as part of their form 11 tax return in each year since 2011; and if he will make a statement on the matter. [71865/25]
Amharc ar fhreagraI propose to take Questions Nos. 367 and 368 together.
I am advised by Revenue that the number of non-resident taxpayer units who declared rental income on the Form 11 for the years 2016 to 2023 (the most recent year for which data are available), broken down by their country of residence and their income source (residential or commercial properties), is provided in the tables below.
In relation to data for the year of assessment 2015, I am advised by Revenue, that it is not to provide a breakdown of the income source (residential rental income and commercial rental income). I am further advised by Revenue that data for 2011 to 2014 are not readily available.
Revenue has compiled the figures for 2016 to 2023 using an updated residency marker. This replaces the approach used in the reply to Parliamentary Question number 228 of 14 December 2023, which relied only on residency of the assessable taxpayer. Accordingly, the figures should not be directly compared with those advised in Parliamentary Question number 228 on the 14 of December 2023.
It should be noted that a taxpayer unit may have both residential and commercial property rental income and could therefore appear in both tables. (A taxpayer unit is either an individual with any personal status who is singly assessed or a couple in a marriage or civil partnership who have elected for joint assessment, in which case they are counted as one taxpayer unit.)
