Taxes Consolidation Act 1997 section 531AB

Charge to domicile levy

Section 531AB provides for an annual levy of €200,000, known as the domicile levy, to be charged on every relevant individual with effect from 1 January 2010.

• A levy known as the "domicile levy" is charged annually with effect from 1 January 2010.
• The levy is charged on every individual who is a relevant individual as defined in this Part.
• The amount of the levy is €200,000 per year.
• The levy is subject to the other provisions of this Part, which set out who qualifies as a relevant individual and the mechanics of payment and collection.

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