Mary Upton (Dublin South Central, Labour)
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Question 133: To ask the Tánaiste and Minister for Finance his 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 the country by such non-residents; and if he will make a statement on the matter. [23699/07]

Brian Cowen (Laois-Offaly, Fianna Fail)
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I am advised by the Revenue Commissioners that the 2005 income tax year was the first year for which it was possible to capture the number of returns of income and gains made by persons based outside the State who are not resident here for tax purposes. The number of persons concerned in 2005 is 3,030. Returns for 2006 are due to be filed by 31st October 2007 or, in the case of returns made on ROS (Revenue's on-line system), by 15 November 2007.

I am further advised by the Revenue Commissioners that inquiries relating to residence are a feature of the risk-based programmes operated by Revenue. The procedures adopted in relation to validating non-resident status depend on the circumstances in each case. The administration of the validation procedures is a matter for the Revenue Commissioners and the methods used to verify claims to non-residence include a range of tests and an intelligence dimension which for obvious reasons they do not publicise.

However, in relation to work carried out by the High Wealth Individuals Unit of Revenue, as part of its risk-based programme for 2005, the Commissioners have advised me that they have no reason to conclude that there is failure to comply with the rules governing non-resident status. They continue to include examination of a cross-section of non-resident cases in their risk-based programmes.