It was a recession measure aimed at ensuring some of the state’s wealthiest individuals paid some tax. Largely aimed at so-called tax exiles, the domicile levy was brought in by Brian Lenihan, the then finance minister, at the height of the financial crash a decade ago. 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. Although initially targeted at tax exiles, the levy has largely applied to high-net-worth individuals living in Ireland who manage to curtail their tax…

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