Ms Clare Costello:

Non-residents, depending on where they are ordinarily resident, will be taxed on income where they are resident if it is from employment sources. We retain taxing rights over residential property so they will be taxable in Ireland on things like residential income. I am trying to say that it depends on the source of income and what type of income has increased. If their residential rental income in the State has increased, there will be an increased tax burden here. If they have employment income in another jurisdiction, the taxing rights for that employment income will be in that other jurisdiction.