Question:
194 Dr. Upton asked the Minister for Finance the tax breaks made available to assist and encourage Irish emigrants to return to this country; and if he will make a statement on the matter. [25115/00]
Written Answers. - Tax Code.
The Government's taxation policy, as outlined in its policy programme, An Action Programme for the Millennium, is committed to reducing the burden of personal taxation in order to reward effort and to improve incentives to work. Although there are no direct tax reliefs or allowances for Irish emigrants, the substantial reforms to the tax system introduced by the Government in its three budgets to date, may act as an incentive for returning emigrants.