Seán Fleming (Laois-Offaly, Fianna Fail)
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85. To ask the Minister for Finance the number of persons deemed non resident for tax purposes in the Revenue records; and if he will make a statement on the matter. [20608/13]

Michael Noonan (Limerick City, Fine Gael)
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I am advised by the Revenue Commissioners that for the tax year 2011, the latest year for which figures are available, the number of persons who have filed tax returns indicating that they are non-resident for tax purposes is 12,073. It is important to note that the circumstances of individuals who are non-resident for tax purposes but who file tax returns can vary widely. They include, for example,

- Irish nationals who have moved abroad for work reasons but who retain their home here (their tax return is generally only in respect of rental income on their Irish home);

- foreign nationals who never resided here but who have investments (including property) here;

- foreign nationals who worked here for a period and who may have acquired Irish tax residence for that period (for example, individuals who worked here on a temporary assignment) may retain an Irish tax liability, after ceasing to be resident, in respect of investments made in Ireland during their period of residence.