Joe Costello (Dublin Central, Labour)
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Question 81: To ask the Minister for Finance if, in view of the comments made in the Dáil on 23 and 24 May 2005, the proposed nature of the review of the legislation and regulations regarding non-residency status for tax purposes; the person by whom the review will be undertaken; when it is expected to be completed; and if he will make a statement on the matter. [18268/05]

Ciarán Cuffe (Dún Laoghaire, Green Party)
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Question 91: To ask the Minister for Finance if his Department is reviewing tax residency rules as part of the review of tax reliefs; the alternative arrangements which have been considered by his Department; and if he will make a statement on the matter. [18336/05]

Brian Cowen (Laois-Offaly, Fianna Fail)
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I propose to take Questions Nos. 81 and 91 together.

The rules on residency are not a tax relief scheme as such and are therefore not included in the review of tax relief schemes that I announced in the 2005 budget. However, as already outlined to the House, I have asked the chairman of the Revenue Commissioners to monitor the application of the current non-resident rules, through examination of cases handled in the Revenue large cases division and to provide me with a report once this examination is complete.