In 2010, finance minister Brian Lenihan introduced an income tax ‘domicile levy’ with the “intention of ensuring wealthy Irish domiciled individuals made a contribution to the State during these times of economic and fiscal difficulty.”  The levy of €200,000 applies to Irish domiciled persons with a worldwide income of greater than €1 million, Irish-situate assets worth over €5 million and an Irish income tax exposure of less than €200,000.  So, for affected persons, the levy operates to bring the Irish tax bill up to a minimum of €200,000.    A tax domicile is something a person is born with, usually…

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