In response to members queries, we also sought clarification from Revenue on the deadline date for payment of the domicile levy and filing of the Form DL1 (domicile levy return form). In response, Revenue published eBrief No. 56/11 which confirms that to facilitate individuals who are paying the balance of the income tax due for 2010 using ROS, and who wish to avail of the credit for income tax paid against Domicile Levy, the pay and file deadline for the domicile levy for 2010 was also extended to the ROS pay and file deadline. For individuals not using ROS, the deadline was 31 October 2011.

Readers should note that the domicile levy should be returned on the Form DL1 and submitted by post to Office of the Revenue Commissioners. Payment of the levy should be made by Electronic Fund Transfer (EFT) using the bank account specified on the Domicile Levy Return Form DL1.

The pay and file deadline for the domicile levy for 2010 now coincides with the extended ROS Income Tax pay and file deadline for 2010. Where individuals are paying the balance of the income tax due for 2010 using ROS, and wish to avail of the credit for income tax paid against Domicile Levy, the pay and file deadline for the domicile levy for 2010 was also extended.

Further information on the pay and file deadline for the domicile levy is set out in eBrief No. 56/11 available on the Revenue website www.revenue.ie.