Pat Rabbitte (Dublin South West, Labour)
Link to this: Individually | In context

Question 33: To ask the Tánaiste and Minister for Finance the estimated number of individuals holding non-domiciled status 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; if he has plans to review legislation relating to the treatment of those individuals holding non-domiciled status for tax purposes; and if he will make a statement on the matter. [7731/08]

Brian Cowen (Laois-Offaly, Fianna Fail)
Link to this: Individually | In context

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 not domiciled in the State. The number of individuals that show they are not domiciled in the State on their 2005 return of income is 4,955. In addition, the 2005 returns show 2,239 spouses as non-domicile. Returns for 2006 were due to be filed by 31st October 2007 or, in the case of returns made on ROS (Revenue's online system), by 15 November 2007. The data capture of information of these returns is currently under way and when completed will facilitate the compilation of statistics for 2006.

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 and, as with other procedures, they are reviewed by Revenue on a regular basis. 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.