Joan Burton (Dublin West, Labour)

Has the Minister had an opportunity to view the RTE "Prime Time" investigation programme in which the report on non-residence was raised? The comment was quoted from the report about non-residents who are non-resident for tax purposes but yet in reality appear to live here. I am aware the Minister was appearing on "Questions & Answers" that night but has he had an opportunity since then to view the programme?

I refer to the two statements the Taoiseach made on successive days in the House last week that this non-residency issue was to be included in the examination of tax incentives and tax exiles to which Deputy Paul McGrath referred earlier. I understand the Minister to say now, contrary to what the Taoiseach said, that it is a review by the high net worth individuals group in the Revenue. Will the Minister tell the House the length of time that review has been going on and when it is likely to be concluded? Will the Minister publish the review and will he tell the House who is undertaking that review?

Will the Minister ask the reviewer if we can clarify the Cinderella rule whereby if a non-resident has left the country by one minute to midnight, it does not qualify as a day of residency? Does the leaving of the State have to be for a minimum period or is it the case, as has been suggested, that someone can take a trip out of the jurisdiction, perhaps by plane or helicopter, for an hour or two from one minute to midnight until, say, 1.10 a.m., return to the State and still qualify? Understandably, the compliant taxpayers view such people as, in effect, living here. Will the Minister clarify if he has been able to firm up the Cinderella rule and the 183 day rule, the way the Revenue Commissioners apply those rules and whether they actively check their operation?

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