Taxes Consolidation Act 1997 section 531AG

Opinion of Revenue Commissioners

Section 531AG allows Revenue to give an opinion to an individual who is considering making a significant investment in the State as to whether or not that individual would be likely to be regarded as domiciled in Ireland for the purposes of the domicile levy.

• An individual considering a significant investment in the State may apply to Revenue for an opinion on whether they would be regarded as a "relevant individual" (i.e. Irish-domiciled) under the domicile levy provisions.
• The opinion relates to the tax year in which the application is made.
• The application must be made in the form specified by Revenue and must contain such information and particulars as Revenue require.
• Revenue are not obliged to provide the opinion — the provision is permissive, not mandatory.