Brian Cowen (Laois-Offaly, Fianna Fail)

The Deputy should be aware that the full residency rules were last updated in the Finance Act 1994 when Fianna Fáil and Labour were in Government, following a comprehensive review of the matter by the Revenue Commissioners and the Department of Finance. She knows what the rules are and we have discussed them on a number of occasions. The 183-day rule which contributes to determining residence in Ireland is also a key rule in other countries, including Australia, Austria, Canada, the Czech Republic, Denmark, Finland, Germany, Italy, New Zealand, Norway, Portugal and Sweden. The rules we have are in line with international practice. There is nothing unusual about that.

I do not have details of particular cases. As I said in my reply, I spoke to the Chairman concerning the report. He said that they were satisfied with the way matters were progressing. I asked him to monitor the situation and to forward a report to me in due course when he has completed it and he said he would. I can talk to him again about it.

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