Pat Rabbitte (Dublin South West, Labour)

Let me be clear. The Taoiseach went on and confused the issue with the large cases division of the Revenue that is examining the position of 250 plus high net worth individuals in this jurisdiction. That is a quite distinctly separate issue. The Minister for Finance said in the programme that he was quite happy with the system as it obtained to the tax exiles in terms of residency and that it was reviewed in 1994 and there was no intention to review it again. I want to be clear, is it included in that review that was specified in terms of the instruments that it encompasses? Are tax exiles in it or not?

Second, on the question of a passenger ship, is an examination or investigation taking place on the capacity of a yacht to convert itself into a passenger ship in order to benefit from this?

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