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Domicile Levy updates

Sep 04, 2023

Revenue has updated the Tax and Duty Manual on the domicile levy.

The manual has been updated as follows:

  • The position regarding claiming a credit for liabilities in calculating the levy.
  • The meaning of the term “world-wide income”, “market value” and “Irish property”.
  • Revenue’s powers to make and amend assessments and the right of an individual to appeal.  
  • Information on penalties and interest.

Worked examples are also provided throughout the Manual.

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