Neale Richmond (Dublin Rathdown, Fine Gael) | Oireachtas source

Absolutely. I appreciate the technical nature of the questions. It is important to state that the treaty only covers a limited class, namely, the income of individuals. It does not cover corporations, as such, or businesses. It is just individuals. It is focused on that and allows for the usual sort of monitoring of individual compliance. The monitoring relates to what those sources of income are. The first is pensions from past employment, which is very relevant, including the salaries and pensions of government employees, in addition to the income of students. This is to ensure those who want to move between the two jurisdictions are not double taxed. As the Deputy will appreciate, it is very similar to someone who paid into a pension in the UK, for example, and still wants to be able to get the benefits of that. That was a long-running issue she and I discussed at length when we were Senators during the Brexit process. The nature of this double taxation agreement is that it only impacts those individuals where such taxation could be a factor.

On the specifics, we will absolutely send on a note, perhaps on zero-ten. It might be a little easier than fleshing it out as part of the committee, if that is okay.