Revenue eBrief No. 190/23 – Domicile Levy


29 August 2023

Domicile Levy

Tax and Duty Manual Part 18C-00-01 – Domicile Levy has been updated and refreshed throughout and contains clearer and/or more detailed guidance on various aspects of the levy, including the following:

  • The position regarding the claiming of a credit for liabilities such as USC and PRSI in arriving at the amount of the levy which is chargeable for the year.
  • The meaning of the term “world-wide income”, including the steps to be taken in calculating this amount.
  • The meaning of the terms “market value” and “Irish property”.
  • The position regarding the power of the Revenue Commissioners to make and amend assessments to the levy and the right of an individual to make an appeal.  
  • Information on applicable penalty and interest provisions.

Worked examples are also provided in the Manual.   

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