It was designed for tax exiles, but has largely applied to high-net-worth individuals living in Ireland who manage to curtail their tax bills. Introduced as a recession-time measure in 2009 by the late Brian Lenihan, the domicile levy sought to ensure some of the state’s wealthiest individuals paid some tax. The levy applied to anyone who owns Irish property valued at more than €5 million or has global income of more than €1 million but pays less than €200,000 in tax. The number of people that have paid the levy is tiny. Just eight people paid the domicile levy in…

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