Joan Burton (Dublin West, Labour)

Stallions can be non-resident for six months a year with their owners still benefitting from the tax break. This tax break is in place at a time when pensioners pay tax on modest incomes. Are there tests of what constitutes six months non-residence for stallions? In particular, does the Cinderella rule apply? For example, if a stallion is out of the country before midnight, does that count as a full day?

See this speech in context