Brian Cowen (Laois-Offaly, Fianna Fail)

There is no evidence to that effect. The residency rules are long-standing and were subject to review in 1994. I have explained in detail how the regime works. As I outlined, the belief that non-residency, by definition, involves non-payment of taxes is incorrect. The Revenue Commissioners monitor the situation on an ongoing basis and are satisfied with the operation of the rules. Should the position change, they will report to me on the results of any examination they undertake. It should not be presumed that Revenue is not applying the rules as they stand. As I outlined, the rules are comparable with many countries. They should be dealt with on the basis of evidence rather than anecdote.