Vol. 416 No. 7
70 Mr. Gregory asked the Minister for Finance if he will request the Revenue Commissioners to reconsider the position of a person (details supplied) in County Waterford who is non-resident in the State but has a holiday home in County Waterford and spent 137 days in this State in the last financial year carrying out repairs and other works to the house and is consequently being deemed liable for income tax as a result.
I have been advised by the Revenue Commissioners that on 27 July and 25 September 1990 the person concerned, a United Kingdom taxpayer, completed customs and excise declaration forms, in accordance with the transfer of residence provisions, for the purpose of importing his personal effects into this country free of duty and/or value-added tax. Following these declarations an inquiry form was issued by the inspector of taxes to him in order to determine his liability to income tax.
On the basis of the information furnished by this UK taxpayer, he was advised on 30 July 1991 that he was regarded for tax purposes as being a resident of this State and as such he was liable to tax in respect of his total income from all sources including the UK. At no stage in his correspondence with the inspector did he claim to have only a "holiday home" in the State. Liability to income tax for the years 1989-90 and 1990-91 has not yet been determined by the inspector as tax returns have not been filed to date.
