Paddy Burke (Fine Gael)

How does the Minister propose to police the arrangements pertaining to those who reside outside the State for tax purposes? I understand such persons must be outside the State for 186 days in the year. If a person arrives in the State at 11 p.m., is it considered a full day?

On the issue of sportspersons, are days on which jockeys or golfers are in Ireland attending race meetings, the Irish Open and so forth considered as days in the country or is attendance at such events disregarded? Is a procedure in place to impose fines for breaches of the non-residency rules?