Brian Cowen (Laois-Offaly, Fianna Fail)

It has been suggested that I am seeking to help or protect people. That is not the situation. I am here to provide factual information. The Cinderella rule means that only if one is resident in the State at midnight is one deemed to have been resident in the State for that day. The Deputy can conjure up any number of possibilities, however realistic or precedent-setting, that meet that rule. I cannot verify where the regulation has been used. I can confirm that the Revenue Commissioners, in whom I have full confidence, monitor this situation very closely. In so far as matters stand, they are satisfied that there have been no deviations from the regulations and they will continue to monitor and will report to me in due course. Perhaps Deputy Burton will, upon reflection, withdraw the charge she made, which I find ungracious and unnecessary but not untypical of her style.

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