Joan Burton (Dublin West, Labour)
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Question 537: To ask the Minister for Finance the number of workers here who are on a remittance basis as resident but not domiciled here for each year from 1998 to date; and the analysis of the industry, professions and job. [25981/05]

Joan Burton (Dublin West, Labour)
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Question 538: To ask the Minister for Finance the number of workers here who are now availing of arrangements similar to those enjoyed by Gama workers of exemption from PRSI and the use of the remittance basis for tax purposes; the employments these persons are in; the cost to the state of the loss of PRSI and income tax for each year from 2000 to date; the categories filled by such workers; the number who are employed in the IFSC or related employment; if he will review the remittance basis; and if he will make a statement on the matter. [25983/05]

Brian Cowen (Laois-Offaly, Fianna Fail)
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I propose to take Questions Nos. 537 and 538 together.

The remittance basis of taxation is a long-standing statutory tax relieving provision, which is contained in section 71(3) of the Taxes Consolidation Act 1997. In brief, the remittance basis of taxation means that the foreign income, that is, the non-Irish and non-UK income, of certain individuals working here is liable to Irish tax only to the extent that this foreign income is remitted or brought into the State. The foreign income to which the remittance basis applies includes investment income, rental income and employment income. This remittance basis of taxation may apply to an individual who may or may not be resident in Ireland for tax purposes but who is either not domiciled in the State or, being an Irish citizen, is not ordinarily resident in the State.

I am informed by the Revenue Commissioners that individuals, including those on the remittance basis of taxation pay tax on such foreign income under the self-assessment system of taxation. The Revenue Commissioners have further informed me that information is not currently captured in such a way as to provide the data sought by the Deputy because: all foreign income is grouped together and assessed to tax under what is known as case III of schedule D; and the individual makes a tax return only of the amount of the foreign income received in, or remitted to, the State. Any proposals for changes in these tax rules are a matter for consideration in the context of the annual budget and Finance Bill. Issues relating to PRSI are a matter for my colleague, the Minister for Social and Community and Family Affairs.