Brian Lenihan Jnr (Dublin West, Fianna Fail)

From where is the figure of €175 million for full tax rates on tax exiles plucked? As I understand it, if someone resides outside the country one cannot levy tax on him or her. I took the opportunity in last year's Finance Bill to abolish the rule that anyone could maintain that he or she was not in Ireland on one day because he or she left before midnight. This rule was abolished in the Finance Act last year. Now we are speaking about people resident outside Ireland being taxed inside Ireland. Further questioning, I understand, has led to the revelation that this tax could be levied on a passport. I do not believe such a revenue practice has ever been successfully implemented in any part of the world. How does the Labour Party propose to get over the legal difficulties involved in taxing people twice?

Deputy Burton refers to the fat cats. Let us look at the fat cats.

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