Michael McGrath (Cork South Central, Fianna Fail)
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The potential pool of people to whom the proposed tax change would be attractive are those who already spend a great deal of time in Ireland. Under the current rules, if one spends more than 280 days over two years in the country, one is deemed to be tax resident. The witnesses' proposal would allow someone to spend 364 days over two years in Ireland and not be tax resident. As such, the proposal would be attractive to those who are spending a great deal of time in Ireland without tipping them over the threshold of tax residency. I suspect that this would not be many people.