Tuesday, 17 November 2015
Department of Finance
196. To ask the Minister for Finance the procedures in place to ensure that those who are not tax resident here do not breach the conditions of non-residency; and if he will make a statement on the matter. [40072/15]
I assume that the Deputy's Question relates to individuals who have a connection with this country but do not meet the tests of tax residence.
An individual's residence status for Irish tax purposes is determined by the number of days he or she is present in the State during the year. Section 819 of the Taxes Consolidation Act 1997 prescribes two alternative tests for determining an individual's residence for tax purposes for any year. An individual is resident if he or she is present in the State either:-
1. for 183 days or more in that year (the 'current year' test); or
2. for 280 days or more days in that year and the preceding year taken together.
I am informed by the Revenue Commissioners that residence status is a feature of their risk-based compliance programmes. The procedures adopted in validating non-residence in any given instance are a matter for Revenue but I am advised that those procedures will have regard,inter alia, for the circumstances of the particular case and include a range of tests and intelligence-based verifications.