Dáil Éireann debate -
Tuesday, 4 Nov 1997

Vol. 482 No. 3

Written Answers. - Finance Act, 1994.

Pat Rabbitte

Question:

179 Mr. Rabbitte asked the Minister for Finance the number of persons who have availed of the provision relating to residence of individuals under Part VII of the Finance Act, 1994; the countries in which these persons maintain other residences; the procedures, if any, the Revenue Commissioners use to ensure that persons comply with the minimum residence requirements within the State specified under Part VII of the Act; and if he will make a statement on the matter. [17996/97]

Minister for Finance (Mr. McCreevy)

I am informed by the Revenue Commissioners that records are not kept in such a manner so as to quantify either the number of persons who may have been affected by the provisions contained under Part VII of the Finance Act, 1994 nor of the countries in which these persons may maintain or have maintained other residences. Residence issues, where they arise, are dealt with as part of an individual's overall taxation treatment and consequently it is not possible to readily identify cases where a residence issue may also have been a factor.

In regard to the procedures which the Revenue Commissioners apply to determine a persons's residence for tax purposes, I am advised that, where evidence of an individual's movements is required, the Commissioners would request copies of travel documents, contracts of employment and all or any other documentation which may substantiate an individual's claim.