Joan Burton (Dublin West, Labour)

Will the Minister confirm whether, under the Cinderella rule, it is possible to leave the State at one minute to midnight and return to the State at perhaps 1.10 a.m., an hour and ten minutes later, and satisfy the rules on exit from the State? Compliant taxpayers are greatly concerned that a single person earning €30,000 will pay some of their tax at 42% while, as the Revenue Commissioners have said, very wealthy individuals who are non-resident for tax purposes but who attend every charity function, ball and race meeting appear, as the programme indicated, to live here full-time. Will the Minister clarify the exit rule under the Cinderella rule?

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