Brian Cowen (Laois-Offaly, Fianna Fail)

I have asked the Chairman of the Revenue Commissioners to monitor the application of the current non-resident rules through examination of cases handled in the Revenue large cases division and to provide me with a report once this examination is complete. The Chairman has confirmed to me that this work is under way and that he will report to me as soon as possible.

I am informed by the Revenue Commissioners that the procedures adopted with regard to validating a claim to non-residence status depend on the circumstances in each case. The administration of the validation procedures is a matter for the Revenue Commissioners and I am informed by them that these procedures are kept under review. I am, however, informed that the methods used to verify claims to non-residence include a range of tests and an intelligence dimension which for obvious reasons they do not publicise. In addition, the revenue has statutory powers to make all relevant inquiries concerning any aspect of tax returns, including claims to non-residence status. I am further informed that a number of audits are under way into claims to non-residence and that these audits will be a regular feature of the risk-based programmes operated by Revenue. In accordance with normal practice it is not appropriate for the Minister to comment on possible changes to tax in the run up to the annual budget and Finance Bill.

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