Willie O'Dea (Limerick City, Fianna Fail)
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48. To ask the Minister for Finance the reason a person (details supplied) living in Portugal cannot avail of the NHR status enabling those that become tax resident in Portugal the opportunity to receive qualifying income tax free both in Portugal and in the country of the source of income; and if he will make a statement on the matter. [42270/17]

Paschal Donohoe (Dublin Central, Fine Gael)
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I am advised by Revenue that it is not their practice to comment on the application of the provisions of the national law of other countries. I am also advised that if the Deputy supplies identifying detail in respect of the person and specifies the source of income concerned, or the individual contacts Revenue with details of his circumstances and the income concerned, Revenue will advise in relation to the application of the Ireland-Portugal Double Taxation Convention to that income.