Mary Upton (Dublin South Central, Labour)
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Question 97: To ask the Tánaiste and Minister for Finance the estimate of the number of persons non-resident for tax purposes for each of the past three tax years; if the Revenue Commissioners have undertaken additional steps to clarify the number of visits made to Ireland by such non-residents; and if he will make a statement on the matter. [17182/07]

Brian Cowen (Laois-Offaly, Fianna Fail)
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I am informed by the Revenue Commissioners that it is not possible at present to estimate the number of Irish domiciled individuals claiming to be non-resident for tax purposes as such information has not been captured from tax returns in the past. Information which will assist in such estimation was however requested on the 2005 Return of Income. The processing of these returns is currently under way and when completed this should facilitate the compilation of statistics for 2005. It is intended to capture similar information from the 2006 returns which are due by the end of October 2007.

I am further informed by the Revenue Commissioners that enquiries relating to residence are a normal part of their risk-based audit programme. The methods and procedures used to verify claims for non-residency are, as with other procedures, reviewed by Revenue on a regular basis.