Michael McGrath (Cork South Central, Fianna Fail)
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64. To ask the Minister for Finance whether, to qualify for the foreign earnings deduction, the employee concerned must be employed by an Irish incorporated company; and if he will make a statement on the matter. [32425/15]

Michael Noonan (Limerick City, Fine Gael)
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Section 823A of the Taxes Consolidation Act 1997 provides for relief from tax on emoluments of certain individuals who are resident in the State for tax purposes but who spend significant amounts of time carrying out the duties of their employment in a relevant state, as defined in that section. It is not a requirement that an employee be employed by an Irish incorporated company in order to avail of the relief.