Pat Breen (Clare, Fine Gael)
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Question 69: To ask the Minister for Finance his plans to extend the provision of tax relief at source in order that all persons benefit from the relief to which they are entitled. [18409/05]

Brian Cowen (Laois-Offaly, Fianna Fail)
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At present tax relief at source arrangements exist for medical insurance premia and mortgage interest relief. The arrangements were put in place in the Finance Act 2001 to ease the administrative burden for claimants and for the Revenue Commissioners. In view of their success, the Revenue Commissioners are considering whether there are other sectors in which this arrangement could effectively be applied. Any such proposals will be a matter for consideration in the context of future Finance Bills having regard to relevant factors such as administrative feasibility, benefits and cost.

Willie Penrose (Westmeath, Labour)
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Question 70: To ask the Minister for Finance if he will consider lowering the cap on tax relief for pensions savings to prevent wealthy persons from using it as a tax avoidance scheme; and if he will make a statement on the matter. [17124/05]

Brian Cowen (Laois-Offaly, Fianna Fail)
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As the Deputy will be aware, I announced in my Budget Statement that I have directed my Department, together with the Revenue Commissioners, to undertake a detailed review of various tax reliefs and exemptions. I subsequently announced that the review would also include the examination of pensions tax relief. This examination is at present under way and its findings will be taken into account in the context of the 2006 budget.

Tommy Broughan (Dublin North East, Labour)
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Question 71: To ask the Minister for Finance if his attention has been drawn to the Revenue Commission document quoted on the "Prime Time Investigates" programme, transmitted on 23 May 2005, which said that some individuals who claimed to be non-resident for tax purposes were in reality living here; his response to the claim made; and if he will make a statement on the matter. [18266/05]

Brian Cowen (Laois-Offaly, Fianna Fail)
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I am informed by the Revenue Commissioners that the report mentioned was an internal report of an organisation review group which led in to the restructuring of the Office of the Revenue Commissioners. The comment in the report in relation to the possibility that people claiming to be non-resident in Ireland might in reality be living here was intended to outline the group's perception of a risk that Revenue's new structures would need to be able to focus on. I am advised that the comment was not based on any research carried out at that time. The new structures which emerged from the report and which were put into place in late 2003 included a specialist high wealth individuals unit within a large cases division and specialist areas in each region which were capable of focusing on the tax compliance behaviour, including residence patterns, of wealthy people.

I am also informed that the high wealth individuals unit is at present examining a number of claims to non-residence as part of its risk-based audit programme and that this type of audit will be a feature of all future audit programmes in this area.

I am further informed by the Revenue Commissioners that the procedures adopted in relation to validating a claim to non-residence status depend on the circumstances in each case. The administration of these validation procedures is a matter for the Revenue Commissioners and I am informed by them that these procedures are kept under review. The methods used to verify claims to non-residence include a range of tests and an intelligence dimension which for obvious reasons Revenue do not publicise. In addition, Revenue has statutory powers to make relevant inquiries in relation to any aspect of tax returns including claims to non-residence status.