John Gormley (Dublin South East, Green Party)
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Question 131: To ask the Minister for Finance if he intends to set a deadline for the receipt of a report on tax residency rules from the Revenue Commissioners; and if he will make a statement on the matter. [7936/06]

Brian Cowen (Laois-Offaly, Fianna Fail)
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As outlined to the Dáil on 1 June 2005, I 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's large cases division and to provide me with a report once this examination was complete.

The chairman has recently advised me that the Revenue's large cases division has finalised its examination. The examination consisted of a series of audits on a cross-section of relevant taxpayers to ascertain if the absences claimed were compatible with claims to non-residence under the rules and consistent with other data and intelligence available to the Revenue Commissioners. The Revenue Commissioners established that there was no reason to conclude that the individuals concerned failed to comply with the statutory rules governing non-resident status. The chairman has also advised me that the Revenue Commissioners will continue to include within their regular audit programme the examination of a cross-section of cases where there is a claim to non-residence status with a view to monitoring compliance with the statutory provisions