Trevor Sargent (Dublin North, Green Party)
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Question 125: To ask the Minister for Finance if his Department has carried out or commissioned cost-benefit analyses of reforms to current tax residency rules; if he intends to undertake a reform of tax residency rules; and if he will make a statement on the matter. [32948/05]

Brian Cowen (Laois-Offaly, Fianna Fail)
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Residency rules were last updated in the 1994 Finance Act by the then Government following a comprehensive review of the matter by the Revenue Commissioners and my Department. The resulting new rules set out in the 1994 Finance Act both simplified and clarified the whole area and were generally welcomed.

I have no proposals to carry out the sort of analysis referred to by the Deputy. I have, however, 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. The chairman has confirmed to me that this work is under way and that he will report to me as soon as possible.