Joan Burton (Dublin West, Labour)

The Minister outlined his request of the Revenue Commissioners to monitor the application of the current non-residency rules. Was there any time limit to that request? From a management point of view, did the Minister ask the Chairman of the Revenue Commissioners to report within six months, for example? In most organisations, if a report is requested, an indication is given as to when it will be completed. How many people are we discussing in terms of the large cases division and the intelligence dimension of the examination by Revenue? Could the Minister clarify the Cinderella rule? Is it true that one may leave this jurisdiction just before midnight for an unspecified period which could consist of one day or 30 minutes and at midnight this absence counts as non-residence? The Revenue report referred to in earlier discussions indicates that some people pay no tax because they are non-resident for tax purposes, yet appear to live here.

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