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Income Tax: Northern Ireland

Volume 488: debated on Wednesday 25 February 2009

To ask the Chancellor of the Exchequer how many people resident in each constituency in Northern Ireland were employed in the Republic of Ireland and were liable for UK income tax in (a) 2005-06, (b) 2006-07 and (c) 2007-08. (257580)

Where a person is resident for tax purposes and domiciled in the United Kingdom, they pay tax on their worldwide income and gains in the United Kingdom on an arising basis subject to the application of any double taxation agreement.

It is not possible to identify the country in which income arises or the nature of the income on which foreign tax has been paid. However, the number of individuals tax resident in Northern Ireland and claiming foreign tax credit relief for 2005-06 and 2006-07 are provided in the following table. This provides an upper limit to the number of individuals resident in Northern Ireland and employed in the Republic of Ireland. Information for 2007-08 is not yet available.

Number claiming foreign tax credit relief

Constituency of residence

2005-06

2006-07

Belfast, East

200

250

Belfast, North

100

150

Belfast, South

450

500

Belfast, West

50

50

East Antrim

250

250

East Londonderry

300

350

Fermanagh and South Tyrone

750

800

Foyle

600

600

Lagan Valley

400

500

Mid Ulster

250

350

Newry and Armagh

850

950

North Antrim

200

250

North Down

400

450

South Antrim

250

250

South Down

600

650

Strangford

350

400

Upper Bann

300

350

West Tyrone

500

600