Tony Gregory
Question:116 Mr. Gregory asked the Minister for Finance if, having regard to his reply to Parliamentary Question No. 70 on 4 March 1992, he will consider the case of a person (details supplied); and if he will review the matter.
Written Answers. - Tax Liability.
I have been advised by the Revenue Commissioners that the taxpayer signed a customs declaration on 2 March 1990 declaring that he had transferred his normal residence to Ireland. On the basis of this declaration he is regarded as resident in this country for the years 1989-90 and 1990-91.
The effect of the taxpayer's declaration was that he was able to import a car and personal effects free of duty and value added tax. However, in view of the information supplied the Commissioners have informed me that the taxpayer should contact the Collector, Customs and Excise, Government Buildings, The Glen, Waterford, (Telephone 051-77011) who will arrange with the inspector of taxes to re-examine his residence position in this country.