Ciarán Cuffe (Dún Laoghaire, Green Party)
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Question 114: To ask the Minister for Finance his plans to undertake a comprehensive review of tax residency rules on the basis of the report that is to be supplied to him by the Revenue Commissioners, should that report indicate that there is serious abuse of Ireland's current tax residency rules; and if he will make a statement on the matter. [38905/05]

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 the Department. The resulting new rules set out in the 1994 Finance Act both simplified and clarified the area and were generally welcomed.

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. The chairman has confirmed to me that this work is underway and that he will report to me as soon as possible. When the report is received from the Revenue Commissioners the matter will then be considered.