Mary White (Fianna Fail)

I am au fait with the points made by the Minister in the earlier part of his reply. I am aware that qualifying individuals pay tax on dividends and income derived in Ireland and residency rules do not form part of the review of tax reliefs announced in the most recent budget. However, the Taoiseach stated recently — I believe it was in April or May — that this issue, which has also been discussed at the Joint Committee on Finance and the Public Service, would be examined. Will it be possible to retrieve the information I require as part of the examination under way in the Revenue's large cases division? Would the taxes foregone as a result of residency rules not be sufficient to cover the costs of delivering the improved child care policy I seek?