Ciarán Lynch (Cork South Central, Labour)
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Question 44: To ask the Tánaiste and Minister for Finance the position in relation to the results to date of the Revenue Commissioners' initiative of examining ATM transactions and credit card statements, or other similar initiatives, of Irish tax exiles for the purposes of establishing if they were in fact in the State for no more than 183 days for any year in which they were classified as tax exiles; if his attention has been drawn to the fact that over half of spouses of tax exiles remain domiciled here while their partners are abroad; and if he will make a statement on the matter. [15599/08]

Brian Cowen (Laois-Offaly, Fianna Fail)
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I am advised by the Revenue Commissioners that enquiries relating to non-residence are a feature of their risk-based audit programmes. The procedures adopted in relation to validating a claim to non-residence status depend on the circumstances in each case. The methods used to verify claims to non-residence include a range of tests, which may include the examination of ATM transactions and credit card statements, and an intelligence dimension which, for obvious reasons, they do not publicise. In relation to work carried out as part of its risk-based audit programmes, Revenue have advised me that it has no reason to conclude that there are failures to comply with the rules governing non-resident status. I can confirm that the Revenue Commissioners have previously advised me that the number of individuals who 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.

Domicile is a concept of general law. In the case of married couples, the domicile of each spouse is determined by their own particular set of circumstances. There are three different types of domicile: domicile of origin; domicile of choice and domicile of dependency. Under Irish law, every individual is regarded as acquiring a domicile of origin. This is the domicile of his/her father subject to certain exceptions. This domicile of origin will remain until such time as a new domicile of choice is acquired. In order to change domicile and acquire a new domicile of choice, an individual must have reached the age of majority, they must move to a new country with the intention of making a new home there and they have to abandon the idea of ever returning to live in Ireland. It should be noted that it is not unusual for spouses to have different domiciles and, in this regard, the level of immigration to Ireland in recent years may be a relevant factor. Domicile of dependency is now generally only relevant to minors.