Hotelier loses case over tax bill on worldwide income 

Court of Appeal rules that Louis Fitzgerald, who is owner of one of the largest hospitality groups in the country, is liable to pay a combined €400,000 domicile levy for the years 2011 and 2010

The domicile levy of €200,000 is payable by any person who is domiciled in Ireland and whose worldwide income exceeds €1m.

The owner of some of Ireland’s best-known pubs including Kehoes and The Stag's Head in Dublin has lost out on a seven-year-long €400,000 tax battle with the Revenue Commissioners.

This follows a three-judge Court of Appeal ruling that Louis Fitzgerald is liable to pay a combined €400,000 domicile levy for the years 2011 and 2010.