Fergal Browne (Fine Gael)

I move recommendation No. 5:

5. In page 8, before section 7, to insert the following new section:

7.—Section 819 of the Principal Act is amended—

(a) by inserting a new subsection (2A) and (2B):

'(2A) Notwithstanding the provisions of this section an individual who is an Irish citizen shall be deemed for all purposes to be resident in the State for a year of assessment unless such individual shall prove to the satisfaction of the Revenue Commissioners that such individual is not resident in the State within the meaning of this section.

(2B) The Revenue Commissioners shall prescribe such returns and information an individual who is an Irish citizen shall deliver to prove to the satisfaction of the Revenue Commissioners that such individual should be treated as not resident in the State for the purpose of this section.',

(b) in subsection (4) by deleting the words 'at the end of the day' and the substitution of the words 'at any time during a day',

(c) by inserting the following subsection after subsection (5):

'(5) For the purposes of this section, an individual who is an Irish citizen, who would under the provisions of this section be not resident in the State for a year of assessment, shall be deemed to be resident in the State for the year of assessment unless such individual proves to the satisfaction of the Revenue Commissioners that such Irish citizen is resident in another State where such individual is liable for the payment of tax on worldwide income and capital gains made by such individual in the year of assessment.'.".

This recommendation seeks to end the tax-free status of Irish millionaires who live abroad. Currently, if such a person spends 183 days and nights of a year abroad, he or she is exempted from tax. Fine Gael is not happy with that and considers it necessary to tighten and reform the provisions in this regard. There is broad consensus on the issue on this side of the House.

I find it nauseating to see these so-called "great Irish people" who have probably paid less tax over the course of their lives than I have in my short working career. When they present a cheque for €100 to some charity, they make the front pages of every newspaper and are portrayed as fantastic Irish people. At the same time, the ordinary Irish worker who pays the normal PAYE rates is crucified. While we must, unfortunately, provide for the tax status in question, it is time to update and reform it. Fine Gael calls for that reform today.