Jack Wall (Kildare South, Labour)
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Question 121: To ask the Minister for Finance if he will propose changes in the treatment of people who are non-resident for tax purposes but in effect live in Ireland, assisted in particular by the Cinderella rule whereby if they leave the country by 12 midnight, it does not count as a day for tax residency purposes; and if he will make a statement on the matter. [21966/08]

Brian Lenihan Jnr (Dublin West, Fianna Fail)
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A person is regarded as resident in the State for tax purposes in a tax year if he or she spends:

(a) 183 days in the State in that year, or

(b) 280 days in aggregate in that tax year and the preceding tax year.

An individual who is present in the State for 30 days or less in a tax year will not be treated as resident for that year unless he or she elects to be resident. Also, a day will only count if the individual is present in the State at the end of the day.

The tax residency rules were last updated in the 1994 Finance Act and they are similar to the rules that apply in many other developed countries. As with other areas of taxation, the rules are constantly kept under review.