Bernard Allen (Cork North Central, Fine Gael)
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Question 240: To ask the Minister for Finance the tax liabilities which an oil rig worker incurs while working outside the country for more than six months in a year. [13250/05]

Brian Cowen (Laois-Offaly, Fianna Fail)
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I am informed by the Revenue Commissioners that the tax liabilities which an oil rig worker incurs while working outside the country for more than six months in a year depend on the individual's personal circumstances. In particular, the following factors will be relevant: the individual's residence position; the source of the individual's income, be it Irish or foreign; the individual's other sources of income, if any; the relieving provisions of any relevant double taxation agreement; and the individual's entitlement to tax credits.

On a general basis, an individual who is regarded as non-resident in the State will be taxable in the State in respect of Irish sourced income and in respect of the profits or gains from any employment exercised, or from any trade or profession carried on in the State, subject to the relieving provisions of any relevant double taxation agreement. On the other hand, an individual who is regarded as resident in the State will be taxable on his or her worldwide income subject to the relieving provisions of any relevant double taxation agreement. An individual will be regarded as resident in the State where he or she is present in the State for 183 days or more in the relevant year or is present in the State for more than 280 days in the relevant year and the previous year.

I am also informed by the Revenue Commissioners that there is specific legislation — section 13 of the Taxes Consolidation Act 1997 — which deals with the charge to income tax in respect of employments relating to exploitation and exploration activities on the Continental Shelf which might also have a bearing on an individual's liability. Section 13 imposes a charge to Irish income tax on any employment income or any profits or gains derived from employments or activities carried out in the State's area of the Continental Shelf by treating such activities as being carried on in the State.

I draw the Deputy's attention to some relevant information published by the Revenue Commissioners which may be useful: information leaflets Res 1 and Res 2 — Working Abroad and Coming to Live in Ireland and the Guide to Moving to Ireland. These are available on the website at www.revenue.ie and I will arrange to have copies forwarded to the Deputy for his information.