Skip to main content

Income Tax: Ireland

Volume 498: debated on Monday 2 November 2009

To ask the Chancellor of the Exchequer how many people resident in each parliamentary constituency in Northern Ireland and employed in the Republic of Ireland were liable to pay UK income tax in (a) 2007-08 and (b) 2008-09. (296121)

Where a person is resident, ordinarily resident 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.

Estimated figures for the number of people resident in Northern Ireland and claiming foreign tax credit relief for earned income arising in the Republic of Ireland in 2007-08 derived from a sample of tax returns are provided in the following table. Available information for 2008-09 is not available, as the filing deadlines for this year have not yet passed.

These estimates take into account the improvements made to the self-assessment return for 2007-08, and therefore are not comparable to the answer provided to the hon. Member for Foyle on 25 February 2009, Official Report, columns 893-94W.

Figures are not available for those who are not ordinarily resident or not domiciled in the UK who can claim to be taxed only on their income from overseas which they bring into or transfer to the UK.

Numbers of individuals claiming foreign tax credit relief for 2007-08 in respect to income from employment, self-employment and other income received from the Republic of Ireland1

Constituency of residence

2007-08

Belfast East

Under 25

Belfast North

Under 25

Belfast South

50

Belfast West

Under 25

East Antrim

Under 25

East Londonderry

50

Fermanagh and South Tyrone

400

Foyle

250

Lagan Valley

50

Mid Ulster

50

Newry and Armagh

500

North Antrim

Under 25

North Down

50

South Antrim

Under 25

South Down

250

Strangford

50

Upper Bann

50

West Tyrone

250

Total

2,100

1 Excludes: (a) interest and other income from overseas savings; (b) dividends from foreign companies; (c) overseas pensions, social security benefits and royalties; (d) dividends and other income received by an overseas trust, company or other person abroad; (e) income from land and property abroad; (f) capital gains subject to foreign tax; (g) other overseas income and gains (e.g. gains on disposal of offshore funds, benefit from an overseas trust company or other person abroad, gains on foreign life insurance policies).