Joan Burton (Dublin West, Labour)
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Question 525: To ask the Minister for Finance if he has undertaken a consultancy study or other review of persons who are non-resident here for tax purposes; if such a review was requested by the Taoiseach; his estimate of the number of persons non-resident for tax purposes for each of the past three tax years; and if the Revenue Commissioners have undertaken additional steps to clarify the number of visits made here by such non-residents. [29478/06]

Brian Cowen (Laois-Offaly, Fianna Fail)
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As the Deputy is aware from previous questions on the matter, I asked the Chairman of the Revenue Commissioners last year to monitor the application of the current residency rules. The Revenue Commissioners subsequently reported to me that, of the cases examined during 2005, there was no reason to conclude that the individuals concerned failed to comply with the statutory rules governing non-residence.

I have not sought any other consultancy study or review, nor has such a review been requested by the Taoiseach.

I am informed by the Revenue Commissioners that it is not possible at present to identify the number of Irish domiciled individuals claiming to be non-resident for tax purposes as the information has not been captured in the past. This information will be captured electronically from the 2005 returns, due by the end of October 2006, and this will facilitate the compilation of statistics for 2005.

I am further informed by the Revenue Commissioners that enquiries relating to residence are part of their risk-based programme. The methods and procedures used to verify claims for non-residency are constantly under review.