Simon Harris (Wicklow, Fine Gael)
Link to this: Individually | In context | Oireachtas source

The Deputy is correct that one is eligible for the relief from day one, but a commitment must have been given to be here for 12 months and should the person not be here for the full 12 months he or she is no longer eligible and therefore can be reassessed by Revenue. The Deputy is correct one is eligible for the relief from day one, but this eligibility is tied in with being here for a minimum of 12 months. Should the person leave before this, Revenue can reassess him or her.