Billy Kelleher (Cork North Central, Fianna Fail) | Oireachtas source

I move amendment No. 27:

In page 26, before section 23, but in Part 2, to insert the following new section:"23.--Any officer or employee of the Executive shall be tax resident in Ireland for the duration of his or her employment with or by the Executive.".

The purpose of the amendment is to ensure any officer or employee of the executive shall be tax resident in Ireland for the duration of his or her employment with or by the executive. The amendment has been tabled because of issues raised in the Dáil by Deputy Martin and others with regard to people who, to all intents and purposes are ministerial special advisers but have been engaged through a consultancy. Such people are involved in legitimate tax avoidance. The amendment would address this issue with regard to people who are, in everything but name, advisers to the Minister. They provide consultancy through companies not registered in the country for this purpose. It leads to cynicism and is not in accordance with what we should be trying to encourage. If a person is an adviser, he or she should be called an adviser and we should not faff around the edges and pretend the person is a consultant. We should call these people what they are, and disentangle this web whereby they are able to provide a consultancy service and avoid the taxation code of the State.