Willie Penrose (Longford-Westmeath, Labour)
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To ask the Minister for Finance if he has concluded the public consultation process on dealing with the rules pertaining to tax exiles; and the considerations he will take to change these rules to ensure they are more stringent. [38939/12]

Michael Noonan (Limerick City, Fine Gael)
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The Programme for Government indicated that, as part of its fiscal policy, the Government will ensure that “tax exiles” make a fair contribution to the Exchequer. In Budget 2012 I abolished the “citizenship condition” for payment of the Domicile Levy to ensure that individuals could not avoid the levy by renouncing their citizenship. I also stated that I intend to keep the contentious issue of the tax treatment of “tax exiles” (which is linked to the tax residence rules) under constant review. The Programme for Government update in March 2012 confirmed the commitment to undertake a consultation process on residence issues in 2012 to inform preparation for further changes in 2013.

In May I launched a public consultation on tax residence rules wherein I invited interested parties to make submissions on possible revisions to the current residence rules for the taxation of individuals. This consultation process has now concluded. A total of eight submissions have been received and these will be published in due course, as indicated when the consultation was announced. My officials are considering the submissions and will be advising me on possible further changes as part of the preparations for Budget 2013.