Vol. 469 No. 3
17 Mr. Andrews asked the Minister for Finance if his attention has been drawn to allegations to the effect that, in spite of a trade union agreement, non-nationals are being employed with alleged cash payments being made by an English based company (details supplied) thus avoiding the payment of Irish tax; the action, if any, he intends taking to fully investigate these allegations; and if he will make a statement on the matter. [17478/96]
I am informed by the Revenue Commissioners that the liability of non-residents to Irish taxation is a question of fact and law (including the provisions of any Double Taxation Agreement) and the liability, if any, has to be determined by reference to the circumstances in each case.
The remuneration derived by a resident of the United Kingdom from an employment exercised here may be taxed both here and in the UK but a credit for Irish tax paid would normally be given in the UK.
A charge to Irish tax would not arise in the following circumstances: (a) the employee is in the State for less than 183 days in the tax year; (b) the remuneration is paid by an employer who is not resident in the State; and (c) the remuneration is not borne by a permanent establishment, or a fixed base, of the employer in the State.
I have been further informed by the Revenue Commissioners that they are precluded on grounds of confidentiality from indicating publicly or to third parties whether they will investigate the tax affairs of particular taxpayers. However, any such requests for investigation are carefully examined and dealt with as appropriate.
