Róisín Shortall (Dublin North West, Independent)
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146. To ask the Minister for Finance the taxation arrangements concerning sums of money brought into Ireland by Irish emigrants returning from Dubai; and if he will make a statement on the matter. [19746/15]

Michael Noonan (Limerick City, Fine Gael)
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I am informed by the Revenue Commissioners that the taxation arrangements concerning sums of money brought into Ireland by Irish emigrants returning from Dubai will vary, depending on the facts and circumstances of each case.

Where an individual accumulates a sum of money from income earned while working in Dubai over a number of years, during which time the individual was not tax resident in Ireland, then the amount accumulated is outside the charge to tax in Ireland.

If the Deputy wishes to supply the facts and circumstances of a particular case, I will endeavour to provide a response appropriate to such facts and circumstances.